HMRC Launch Review of the Controversial Private Sector IR35 Proposals The government has announced a review of the implementation of the controversial private sector IR35 provisions. The review will look at the implementation of the proposals and will… “gather evidence from effected individuals and businesses to ensure smooth implementation  …  and will 
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HMRC & the Unsustainable Appeals – Freedom of Information Request Within the last two months, we have had considerable success in relation to a number of appeals we have made to the First-tier Tribunal, in relation to substantive challenges to HMRC decisions and penalties. In each case, HMRC had vigorously 
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Tax can be Taxing – Stress, Suicide & April Loan Charge Working in tax, my colleagues and I know all too well about the disguised remuneration loan charge, indeed, we have been extremely active in championing a review of the loan charge itself, you can read my firm’s submission to 
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Terrifying Taxpayers, Escalating Stress, Factoring in Fear..? As I write, we’re less than seven weeks away from Hallowe’en, the seemingly most scary night on the calendar. Fancy dress shops are already filled with pumpkins, witches’ hats and masks of some of the movie world’s most notorious characters. I wouldn’t be 
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Google, Amazon, Blizzard. Are criticisms of the tech giants records… unfair? One of the curious by-products of our increasingly digitised world is the degree to which many people seemingly wish to almost bite the hand which feeds – and clothes – them. Not content with having a world of online 
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Botox, Beauty Treatments, Cosmetics, Healthcare & VAT… The FTT & HMRC We live in an age when we’re bombarded with images of toned physiques and blemish-free complexions everywhere that we turn. With cosmetic perfection so ubiquitous in reality television shows, movies and advertising, it’s no surprise that some people feel 
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Draft Finance Bill 2019/20 – Tax Help & Advice Amidst Brexit uncertainty and the Conservative Party leadership contest, the Government has published draft clauses for Finance bill 2019/20. Key measures include: Off-payroll working in the private sector Following consultation that concluded earlier in the year, new legislation will be introduced 
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Stamp duty land tax: anti-avoidance rule may apply even in commercial transactions The First-Tier Tribunal decision in Hannover Leasing v HMRC published in May 2019 is the first substantive stamp duty land tax decision following the Supreme Court’s 2018 ruling in Project Blue. Following the reasoning in Project Blue, the 
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Lessons Learned from The Haworth Case – Are too many Follower Notices Going Unnoticed? HMRC and their powers have been the subject of recent criticism – most notably by the House of Lords sub-committees. The recent case of Haworth has highlighted HMRCs ‘relaxed’ approach to issuing follower notices, overextending their 
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In HMRC v R Tooth [2019] EWCA Civ 826, the Court of Appeal has quashed a HMRC discovery assessment finding that it had gone “stale”. Raymond Tooth, the taxpayer, had appealed against a discovery assessment in relation to his participation in a tax avoidance scheme in 2008/09. Both the First-Tier 
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