McLaughlin's Tax Case Review
McLaughlin's Tax Case Review

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Here are the tax cases reviewed in this month's newsletter:

INCOME TAX  

Compliance


- Taxpayer Application For Tax Return Enquiry Closure Notice Refused


- Mental Illness Was A Reasonable Excuse For Long-Term Non-Compliance


Employment


- Delivery Drivers Were Employees Not Independent Contractors


PAYE


- Trade Union Branch Secretaries Were ‘Office Holders’


Self-Employment

- No Income Tax Relief For Son’s Loans To Father’s Company Claimed As Irrecoverable

- Deduction Claimed For Wife’s Wages Was Excessive

CAPITAL GAINS TAX

Compliance

- Taxpayer Had Reasonable Excuse For Late Payment Of Tax

- Discovery Assessment Requirements Were Not Satisfied

Computation

- HMRC’s Calculation Of Property Gain Involving Foreign Currency Was Correct
INHERITANCE TAX

Trusts
- High Court Orders Rectification Of Trust Deed

VAT 

Reduced Rate For Energy Saving Materials

- Was The Place Of Supply Of Insulation Tiles Subject To The 5% Reduced Rate Or A Standard Rated Replacement Roof?

Zero-Rating For Dwelling

- Did Zero-Rating Apply From The Date Planning Permission Was Granted Or The Retrospective Date Granted?

Tax Insider