In HMRC v Kickabout Productions Ltd [2020] UKUT 216 (TCC) (28 July 2020) the UT allowed HMRC’s appeal finding that the FTT had erred in its findings on mutuality of obligation. In remaking the decision the UT found that the individual would be treated as an employee under the hypothetical contracts.
Income tax and NICs treatment of employee benefits
In Payne and others v HMRC [2020] EWCA Civ 889 (20 July 2020) the Court of Appeal allowed HMRC's appeal in a case concerning the classification of vehicles as cars or vans for the purposes of taxing employee benefits.
In Armstrong & Haire Ltd v HMRC [2020] UKFTT 296 (TC) (17 July 2020) the FTT dismissed the taxpayer's appeal finding that no deductions were available for amortisation of goodwill because on the...
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In HMRC v Kickabout Productions Ltd [2020] UKUT 216 (TCC) (28 July 2020) the UT allowed HMRC’s appeal finding that the FTT had erred in its findings on mutuality of obligation. In remaking the decision the UT found that the individual would be treated as an employee under the hypothetical contracts.
Income tax and NICs treatment of employee benefits
In Payne and others v HMRC [2020] EWCA Civ 889 (20 July 2020) the Court of Appeal allowed HMRC's appeal in a case concerning the classification of vehicles as cars or vans for the purposes of taxing employee benefits.
In Armstrong & Haire Ltd v HMRC [2020] UKFTT 296 (TC) (17 July 2020) the FTT dismissed the taxpayer's appeal finding that no deductions were available for amortisation of goodwill because on the...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
