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Contentious tax: quarterly review

Speed read
HMRC is able, in certain circumstances, to ask the tribunal to strike out a taxpayer’s case where, inter alia, there has been material non-compliance with the tribunal’s directions and/or the taxpayer is mounting a hopeless case. Decisions on IR35 continue to highlight just how hard it is to determine whether a worker comes within the relevant anti-avoidance provisions, and we now have the view of the Upper Tribunal in Christa Ackroyd’s case. Additionally, there is increasing disparity in the time it takes the tribunal to release its decisions, and extended delay can cause detriment to some businesses whilst they await the decision of the tribunal. The tribunal decision in Inverclyde v HMRC has thrown into doubt whether HMRC has been properly opening enquiries into certain LLPs.

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