Other cases that caught our eye: 29 July 2020

IR35

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.

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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.

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IFAs and amortisation of goodwill

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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