In HMRC v Northumbria Healthcare NHS Foundation Trust [2020] EWCA Civ 874 (10 July 2020) the Court of Appeal dismissed HMRC's appeal and upheld the UT's decision that the taxpayer was entitled to recover all of the VAT incurred on the supplies of leased and maintained cars for the purpose of providing cars to employees under a salary sacrifice scheme. The activity was an economic activity for VAT purposes.
In Charles Tyrwhitt LLP v HMRC [2020] UKFTT 272 (TC) (25 June) the FTT decided that the bonus payments made to five members of the LLP constituted remuneration for employment (since the bonuses were paid in respect of earlier periods when the five recipients were employees of the LLP rather than members of the LLP). Consequently class 1 NICs were payable in respect of the...
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In HMRC v Northumbria Healthcare NHS Foundation Trust [2020] EWCA Civ 874 (10 July 2020) the Court of Appeal dismissed HMRC's appeal and upheld the UT's decision that the taxpayer was entitled to recover all of the VAT incurred on the supplies of leased and maintained cars for the purpose of providing cars to employees under a salary sacrifice scheme. The activity was an economic activity for VAT purposes.
In Charles Tyrwhitt LLP v HMRC [2020] UKFTT 272 (TC) (25 June) the FTT decided that the bonus payments made to five members of the LLP constituted remuneration for employment (since the bonuses were paid in respect of earlier periods when the five recipients were employees of the LLP rather than members of the LLP). Consequently class 1 NICs were payable in respect of the...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
