John Messore

John Messore is a freelance tax writer and specialises in National Insurance planning and RME claims. He can be contacted by tel: 07884 006 164 or email: john.messore@innovationllp.com. The views expressed are his and not necessarily those of his firm Innovation Professional Services Ltd.

ARTICLES

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HMRC have yet to repay National Insurance contributions following the taxpayer’s victory in Total People

The taxpayer reaches the winner's podium as lump sum mileage payments are held not to be earnings. JOHN MESSORE and PETER MOROZ report

As the Court of Appeal hears the case of Total People Ltd, JOHN MESSORE reports with the help of PETER MOROZ

JOHN MESSORE examines the implications of an unlikely decision by the Upper Tribunal

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Tax tip: ULEZ costs Readers’ forum: Will deed of variation result in stamp duty land tax liability removal? Readers’ forum: Tax treatment of UK- resident’s growth shares Readers’ forum: Is there still a VAT advantage to including a booking fee? Readers’ forum: Change from commercial to residential

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NEWS

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HMRC is resourced to meet the needs of the public, says the government Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Making tax digital pilot running on old rules

DEADLINE DATES

Deadline dates for June 2024

CASES

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Transitional provision do not apply to carried interest Loan was an unauthorised member payment Provision for future payments is not deductible Gold bullion was never available to be delivered Company denied use of the flat rate scheme

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John Messore

Deadline dates for June 2024