Income Tax

R J Herbert Engineering Ltd (TC3132)

P Boyle (TC3103)

The taxpayer is a director and 50% shareholder in a limited company operating from one office and a 50% partner in another similar business, trading from a different office three miles away

HMRC have warned of another problem with their business tax dashboard, following the recent month eight error.

The latest error means the dashboard is not showing the correct liability position for tax months nine and ten of some PAYE schemes. Employers may find they are being told they owe more tax than expected for the affected months.

CRC v O’Rorke, Upper Tribunal (Tax and Chancery Division)

R Brown (TC3118)

An employee was loaned £250,000 by an employee benefit trust, ostensibly to purchase an investment property. On that basis, no P11D was prepared, but it has now come to light that £50,000 was retained as savings

The taxman’s powers to withhold repayments

HMRC’s fixation with non-payroll labour and false self-employment

Crownfold Ltd (TC3079)

Seghill Rugby Football Club (TC3078)

John Mander Pension Scheme Trustees Ltd v CRC, Court of Appeal