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Hotel Management Company Director Pays Personal Price for VAT Default

If your company is trading in default of its tax obligations, the corporate veil may very well afford you no protection against the financial consequences. The sole director and shareholder of a hotel management company that failed to register for VAT found...

Chinese Restaurant Sees Off Tax Authorities in Takings Suppression Dispute

HM Revenue and Customs (HMRC) officers wield great power but are not immune from error and, with the right legal advice, their decisions can sometimes be overturned. In one case, a Chinese restaurant accused of systematically under-declaring its takings was...

'Seriously Incompetent' Company Director Receives Four-Year Disqualification

Many companies admirably soldier on through cash flow difficulties, but it is the mark of a competent director to know when to pull the plug. A businessman who left that decision far too late was banned for four years from being a director or otherwise...

Mutual Obligation, Substitution and Control - Guideline IR35 Ruling

When deciding whether a worker is employed or self-employed for tax purposes, the principal factors taken into account are mutuality of obligation, the level of control in the relationship and a person's ability to substitute someone else to perform their...

Cautionary Tale Illustrates the Necessity of Professional Tax Advice

A Court of Appeal case concerning a businessman who was on the receiving end of an unexpected six-figure tax demand served as a cautionary tale that graphically illustrated the importance of seeking specialist advice before entering into commercial deals...

Supreme Court Takes a 'Real-World' Approach to Rates Avoidance Schemes

When assessing whether tax mitigation schemes are effective, judges must interpret legislation in the real world and with regard to the likely intentions of Parliament. The Supreme Court made those points in a test case concerning schemes designed to avoid...

Charity-Run Restaurant Exempted from VAT - Guideline Tax Tribunal Ruling

Should potentially competitive business activities engaged in by charities be exempt from VAT? The First-tier Tribunal (FTT) confronted that issue in extending VAT exemption to supplies made by a restaurant where students with learning disabilities gain...

Property Investment Company Pays for 'Deliberate' VAT Return Default

Almost every business owner understands that feeling of desperation arising from cashflow problems. As a case concerning VAT due on a commercial property sale showed, however, treating tax liabilities as a can to be kicked down the road is never a sensible...

Digital News Publisher Tastes Defeat in VAT Zero-Rating Test Case

Those who draft legislation cannot possibly foresee technological advances that may transform society in the future. In a case on point , the Court of Appeal considered whether VAT zero-rating, afforded to newspapers since pre-internet days, should be...

Poor Record-Keeping is a Recipe for Dispute with the Tax Authorities

Sensible businesspeople understand that failing to keep proper accounting records and paper trails of transactions is an invitation to dispute with the tax authorities. In a case on point, a property developer came within an ace of incurring a substantial...
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