InR Ashton v HMRC[2016] UKFTT 727 (27 October 2016) the FTT found that despite the filing of partnership returns over several tax years no partnership had existed.
Karate World a martial arts business had begun as a sole trader business. In 2003 in order to grow the business its proprietor had set up a partnership with a number of employees including Mr Ashton.
From 2003 partnership returns were submitted and Mr Ashton submitted self-assessment returns as a partner. HMRC opened an enquiry into Mr Ashton’s 2011 return and raised assessments for understatements of tax. Mr Ashton appealed on the basis that he was not a partner in Karate World but an employee.
Mr Ashton’s evidence was that he did not enter into a written partnership agreement and that there were no partnership meetings to discuss the...
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InR Ashton v HMRC[2016] UKFTT 727 (27 October 2016) the FTT found that despite the filing of partnership returns over several tax years no partnership had existed.
Karate World a martial arts business had begun as a sole trader business. In 2003 in order to grow the business its proprietor had set up a partnership with a number of employees including Mr Ashton.
From 2003 partnership returns were submitted and Mr Ashton submitted self-assessment returns as a partner. HMRC opened an enquiry into Mr Ashton’s 2011 return and raised assessments for understatements of tax. Mr Ashton appealed on the basis that he was not a partner in Karate World but an employee.
Mr Ashton’s evidence was that he did not enter into a written partnership agreement and that there were no partnership meetings to discuss the...
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