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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...
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...
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...
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...
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...
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...
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...
The vexed distinction between building works that qualify for VAT zero-rating and those that do not can be puzzling even for construction industry professionals. A case on point focused on the tricky legal consequences of almost £450,000 in VAT having...
It might be thought that the meaning of the phrase 'property developer' is as clear as a bell. However, in a tax case of great significance to corporate property owners , its precise definition proved challenging to say the least. The case concerned the...
The immense profits that can be made from the fraudulent evasion of VAT and import duties makes it an attractive proposition for organised criminals. However, as a case concerning wine imports showed , HM Revenue and Customs (HMRC) are wise to such...
