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Smell the coffee
KEY POINTS
- Tax credits claim by a newly self-employed individual.
- Was the trade ‘regular organised and commercial’?
- Engaging an accountant was indicative of self-employment.
- Professional business plans would not always be expected.
- This case report provides an insight into small businesses.
When a tribunal judge tells his fellow judges to ‘get real’ you know that you are in for an interesting read especially when HMRC is one of the parties to the appeal. The case – JF v HMRC[2017] UKUT 334 (AAC) – involves working tax credits and may therefore have been missed by many but some of the points raised in the judgment are worth exploring.
A changed definition
The background is the way working tax credits are awarded to self-employed people. Until 6 April...
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