In West, an employee was made liable for PAYE/NICs instead of the employer. In Ackroyd, a BBC/personal service company arrangement was treated as one of employment for income tax purposes under IR35. HMRC continued its run of defeats for filing penalties in Jackson. In Knibbs, the High Court reversed claims for carry back loss relief granted mistakenly. HMRC published guidance on cleansing for deemed domiciled individuals, trust registration service penalties and the new IHT DOTAS. Research shows charities miss out on c. £600m of gift aid annually.
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