Hugh Gunson and Guy Bud write for HMRC Tax Investigation on the experiences of Fashion on the Block after it inadvertently filed the wrong form with HMRC
A better alternative just around the block?
Hugh and Guy explain the experiences of startup Fashion on the Block after it inadvertently filed the wrong form with HMRC
Hugh Gunson and Guy Bud write for Taxation on the implications of the Court of Appeal's decision in CRC v Professional Game Match Officials Ltd
The unanimous judgment in the Court of Appeal will bring some clarity to the rules around mutuality of obligation and control.
Don’t Follow Me: Haworth and Follower Notices in the Supreme Court
Hugh and Guy look at Follower Notices and the recent Supreme Court case of R (Haworth) v Revenue and Customs Comrs
Information overlord? Are there limits on HMRC's power to require information from foreign domiciled taxpayers?
Hugh, Catrin and Dominic look at the decision in Perlman v HMRC. The latest decision where HMRC is challenging a taxpayer’s domicile
Northern Light: Illuminating IR35
Guy and Hugh take a look at the recent case of Northern Light Solutions Ltd v Revenue and Customs Comrs
Tooth v HMRC: Getting to the Root of the Discovery Assessment Regime
Danish tax authority loses "cum-ex" case: revenue rule reigns supreme
Hugh and Guy look at the recent decision in Skatteforvaltningen v Solo Capital Partners LLP (in special liquidation) and others
Hugh Gunson and Guy Bud write for Taxation on Financial institution notices
Amendments will be made to allow HMRC to request information for the purposes of collecting a taxpayer’s tax debt.
Hugh Gunson and Guy Bud write for Tax Journal on the guidance provided by the Upper Tribunal in Atholl House
The ‘intermediaries legislation’, commonly known as IR35, has proved an area of legal uncertainty and worry for taxpayers in recent years.
Loose Women presenter wins IR35 appeal
Dominic Lawrance, Hugh Gunson and Catrin Harrison write for Tax Journal on Embiricos and the future of partial closure notices
A look at the Upper Tribunal's decision in Embiricos and the implications for those faced with a domicile enquiry.