Tax

• Employee or Self-Employed Partner? Guideline Tax Tribunal Ruling

  • Posted7 January 2022

  When discerning whether an individual is an employee or a self-employed partner in a professional firm, judges look beyond the label attached to their engagement and focus on the reality...

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• Received an Adverse Tax Decision? Don’t Delay Seeking Professional Advice

  • Posted3 December 2021

  If you are on the receiving end of an adverse tax decision, any delay in seeking legal advice can be fatal to your cause. In a case on point, an...

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• Hotel Management Company Director Pays Personal Price for VAT Default

  • Posted27 October 2021

  If your company is trading in default of its tax obligations, the corporate veil may very well afford you no protection against the financial consequences. The sole director and shareholder...

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• Chinese Restaurant Sees Off Tax Authorities in Takings Suppression Dispute

  • Posted4 October 2021

  HM Revenue and Customs (HMRC) officers wield great power but are not immune from error and, with the right legal advice, their decisions can sometimes be overturned. In one case,...

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• ‘Seriously Incompetent’ Company Director Receives Four-Year Disqualification

  • Posted7 September 2021

  Many companies admirably soldier on through cash flow difficulties, but it is the mark of a competent director to know when to pull the plug. A businessman who left that...

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• Mutual Obligation, Substitution and Control – Guideline IR35 Ruling

  • Posted12 August 2021

  When deciding whether a worker is employed or self-employed for tax purposes, the principal factors taken into account are mutuality of obligation, the level of control in the relationship and...

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