Kaye Adams v HMRC: Tribunal defeat broadcasts HMRC’s problems with IR35 Introduction As has been previously noted on the pages of this ‘blog, the vocabulary employed by HMRC to describe its pursuit of those whom it regards as unfairly dodging their fair share in tax is somewhat muscular. For instance, 
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Transfer of Goodwill: Richard Villar v HMRC Background – transfer of goodwill This case involved an orthopaedic surgeon selling his trading practice ‘Richard Villar Practice’ but continuing to work for the purchaser. He made a claim for Entrepreneurs’ Relief. Virtually all of the proceeds were attributed to the reputation and goodwill 
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Make Me Cry: Cheryl Tweedy’s Alleged Avoidance Scheme Certainly Not in Tune with HMRC Crackdown The tax industry has long since been viewed as one of the professions in which careers are pursued, if not in secrecy, then certainly with the sort of discretion required when dealing with often confidential 
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A recent ruling saw HMRC attempt to recover tax of £1.2m (under the IR35 provisions) from television presenter Lorraine Kelly, claiming that she was an employee of ITV, as opposed to a freelance journalist & entertainer contracting with ITV. This comes a year after a similar case against ex-BBC presenter 
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In their most candid moments, even ardent supporters of HMRC must admit that the last few months have not been kind to its reputation. Just before Christmas, a House of Lords committee issued a less than festive critique of new Revenue powers designed to tackle avoidance and evasion. Whilst underlining 
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IR35 & THE PRIVATE SECTOR It has been announced that the IR35 provisions relating to the public sector will be introduced into the private sector. The proposal is subject to consultation and the precise details are unclear, however, it might be useful to look at the public sector provisions to 
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Anyone passing HMRC’s headquarters in the centre of Westminster cannot help but be impressed at how formidable a building it is. It creates the very physical impression of the department which it houses also being seemingly impregnable. That might be all very well and impressive but for a slew of 
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When it comes to R&D Tax Relief, software development is one area which has historically been challenging for both companies and advisers. Identifying whether a project qualified for relief could be difficult. Whilst it is easy sometimes to overlook “the other side of the fence”, these types of claims also 
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Crypto asset tax : The New HMRC Guidance Update… In December 2018, HMRC released their long-awaited policy paper on the appropriate tax treatment of cryptoassets. This being HMRC’s second paper on this, the first being published in 2014. The paper goes some way in undertaking the difficult task of marrying 
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January not only marks the start of the New Year but, for many people, a fresh start – a chance to make changes to their private and professional lives. However, for millions of people across the UK, it’s a time of stress as they make an annual attempt to finalise 
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