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Income Tax
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182
Legitimate expectation
Cameron and others v CRC, Queen’s Bench Division
Tread carefully
What steps show an arrangement is caught by disguised remuneration rules? IAIN ROBERTSON explains
What a pantomime
NICHOLA ROSS MARTIN ponders whether actors are itinerant workers
Together or not?
P Valentine (TC1644)
Tests indicate employment
Eric Newman Developments Ltd (TC1807)
Scottish income tax achieves devolution
New rate expected from April 2016
Self-employed? Really?
ANDY WELLS discusses a First-tier Tribunal decision with unusual features
Car hire costs
A company spends a substantial monthly amount on chauffeur-driven car hire for two directors – this is normal for the type of business in which it is engaged. The cars are not owned by the company and the journeys are mainly home to office
Be prepared
It seems IR35 is here to stay. ANNETTE MORLEY looks at how its effects can be mitigated
Worry over RTI impact on small employers
HMRC judgement is weak, claims tax charity
No temporary purpose
Kimber (TC1803)
Penalty notices sent to non-SA taxpayers
12,000 letters issued to individuals removed from system
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
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CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
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Association launches top ten asks to improve tax system