HMRC caught offside

It is usually a game of two halves, but in Professional Game Match Officials v HMRC [2020] UKUT 0147, HMRC were not able to win either half and at the final whistle in this case, the result was clear: Taxpayer 2 vs HMRC 0. The result was great for the taxpayer but what will please.. read more →

HMRC wins case against presenter

HMRC won their first battle over the employment status of a TV presenter. Christa Ackroyd Media v HMRC is the first case to go to the tax tribunals regarding a presenter in HMRC’s pursuit of the media industry. HMRC currently have a considerable number of live enquiries into the employment status of people in the media.. read more →

Using Ltd Co Contractors?

There have been many reports that a change is on the horizon for companies that pay limited company subcontractors. Companies could soon be liable for the tax and national insurance due to HMRC if the limited company contractors they engage should have in fact been employed. As it currently stands in the private sector, if an.. read more →

HMRC win driver case

The heat is continuing to rise for companies that engage self-employed people after a judgement was released last week by the courts confirming that the self-employed drivers engaged by RS Dhillon and GP Dhillon Partnerships should have been employees. The business provides haulage services delivering aggregates, asphalt and tarmac and engaged drivers on a self-employed.. read more →

Increase in HMRC challenges

In November 2012 HMRC changed their approach to opening enquiries with the roll out of business records checks. Instead of going down the old route of opening official compliance checks, visiting the premises, questioning the staff and reviewing mountains of documents which can take a day or two per company. HMRC now phone companies and.. read more →