Tax Case Title Date Topic Section Author
P Delivery Drivers Were Employees Not Independent Contractors
By Mark McLaughlin, April 2017
P Delivery Drivers Were Employees Not Independent Contractors April 2017 Income Tax Employment Mark McLaughlin
P Individual Was An Employee Not A Self-Employed Partner
By Mark McLaughlin, February 2017
P Individual Was An Employee Not A Self-Employed Partner February 2017 Income Tax Employment » Employment Status Mark McLaughlin
P Reversionary Interest Was Not Excluded Property
By Mark McLaughlin, January 2017
P Reversionary Interest Was Not Excluded Property January 2017 Inheritance Tax Excluded Property Mark McLaughlin
P Only Some Unidentified Receipts Treated As Additional Income Or Profits
By Mark McLaughlin, December 2016
P Only Some Unidentified Receipts Treated As Additional Income Or Profits December 2016 Income Tax Compliance Mark McLaughlin
P Extended Time Limit Discovery Assessments Could Not Be Set Aside On Human Rights Grounds Following Taxpayer’s Death
By Mark McLaughlin, November 2016
P Extended Time Limit Discovery Assessments Could Not Be Set Aside On Human Rights Grounds Following Taxpayer’s Death November 2016 Income Tax Compliance Mark McLaughlin
P Forfeited Deposit On Rescinded Property Purchase Contract Was Not An Allowable Loss
By Mark McLaughlin, October 2016
P Forfeited Deposit On Rescinded Property Purchase Contract Was Not An Allowable Loss October 2016 Capital Gains Tax Assets And Disposals Mark McLaughlin
P Tax Return Error Was ‘Unprompted’ For Penalty Purposes
By Mark McLaughlin, September 2016
P Tax Return Error Was ‘Unprompted’ For Penalty Purposes September 2016 Income Tax Compliance Mark McLaughlin
P Company’s Appeal Against Liability On Acquisition Of Former Chelsea Barracks Allowed
By Mark McLaughlin, August 2016
P Company’s Appeal Against Liability On Acquisition Of Former Chelsea Barracks Allowed August 2016 Stamp Taxes Stamp Duty Land Tax Mark McLaughlin
P Tax Could Be Offset To Prevent Double Charge On The Same Profits
By Mark McLaughlin, August 2016
P Tax Could Be Offset To Prevent Double Charge On The Same Profits August 2016 Income Tax Compliance Mark McLaughlin
P Discovery Assessments Were Invalidly Made
By Mark McLaughlin, July 2016
P Discovery Assessments Were Invalidly Made July 2016 Income Tax Compliance » Discovery Assessment Mark McLaughlin
P Applications For HMRC To Issue Tax Return Enquiry Closure Notices Upheld
By Mark McLaughlin, June 2016
P Applications For HMRC To Issue Tax Return Enquiry Closure Notices Upheld June 2016 Income Tax Compliance Mark McLaughlin
P Taxpayer Could Not Account For Invoices On Receipts Basis
By Mark McLaughlin, March 2016
P Taxpayer Could Not Account For Invoices On Receipts Basis March 2016 Income Tax Self-Employment Mark McLaughlin
P HMRC Decision To Refuse Special Relief Claim Was Flawed
By Mark McLaughlin, February 2016
P HMRC Decision To Refuse Special Relief Claim Was Flawed February 2016 Income Tax Compliance Mark McLaughlin
P Did A Company Providing Outsourced Services To The Insurance Industry Qualify For Exemption As An Insurance Intermediary?
By Andrew Needham, January 2016
P Did A Company Providing Outsourced Services To The Insurance Industry Qualify For Exemption As An Insurance Intermediary? January 2016 VAT Insurance Intermediaries Andrew Needham
P Penalty For Careless Tax Return Error Suspended
By Mark McLaughlin, November 2015
P Penalty For Careless Tax Return Error Suspended November 2015 Income Tax Compliance » Penalty Mark McLaughlin
P Belief That No Tax Return Due Can Amount To Reasonable Excuse
By Mark McLaughlin, October 2015
P Belief That No Tax Return Due Can Amount To Reasonable Excuse October 2015 Income Tax Compliance Mark McLaughlin
P Benefits-In-Kind – No Prohibition Of Private Use Of Company Cars
By Mark McLaughlin, September 2015
P Benefits-In-Kind – No Prohibition Of Private Use Of Company Cars September 2015 Income Tax Employment Income » Benefits-In-Kind Mark McLaughlin
P Paintings Were Gifted By ‘Delivery’
By Mark McLaughlin, August 2015
P Paintings Were Gifted By ‘Delivery’ August 2015 Inheritance Tax Gifts Mark McLaughlin
P Was The Construction Of The Second Phase Of A Zero-rated Building Project A Continuation Of That Project Or An Extension/enlargement And Therefore Standard Rated?
By Andrew Needham, July 2015
P Was The Construction Of The Second Phase Of A Zero-rated Building Project A Continuation Of That Project Or An Extension/enlargement And Therefore Standard Rated? July 2015 VAT Zero-Rating Andrew Needham
P Profit From Sale Of Floating Rate Notes Was Income And Not Capital In Nature
By Mark McLaughlin, June 2015
P Profit From Sale Of Floating Rate Notes Was Income And Not Capital In Nature June 2015 Income Tax Savings and Investments Mark McLaughlin
 
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