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ITEPA-2003


B Niasse v HMRC premium
Footballer’s agent fees not an allowable deduction.
12 March 2024
Fishing and fishy? HMRC third party interviews in employment tax investigations premium
Card image Christopher Kientzler
Christopher Kientzler (Fieldfisher) discusses issues around HMRC’s power to conduct interviews with workers in employment tax cases.
7 February 2024
PD and MJ Ltd (in members' voluntary liquidation) v HMRC premium
IR35: FTT fails to follow earlier decision on employment status.
23 January 2024
Tax on funding family offices premium
Card image Robert Langston
A family office, however small, needs to be funded on a commercial basis to avoid adverse tax issues, writes Robert Langston (Saffery).
21 November 2023
Benefits in kind: when are assets ‘made available’? premium
Card image Liesl Fichardt
Card image Emily Au
It would seem logical that any asset provided by a company to their employees or directors should be deemed part of their remuneration for tax purposes. However, the legal position is not always so clear, write Liesl Fichardt and Emily Au (Quinn Emanuel).
8 November 2023
Tax and the City review for November 2023 premium
Card image Mike Lane
Card image Zoe Andrews
Target Group, Vermilion and changes to HMRC’s guidance on the double tax treaty passport scheme are among the  developments examined by Mike Lane and Zoe Andrews (Slaughter and May).
8 November 2023
HMRC v Vermilion Holdings Ltd premium
Supreme Court rules on deeming provision for share options.
31 October 2023
MyPay v HMRC premium
Application to amend grounds of appeal refused.
31 October 2023
The taxation of off-payroll workers: the legislative waterfall premium
Card image Penny Simmons
Penny Simmons (Pinsent Masons) considers the interaction of the IR35, intermediaries and construction industry scheme rules.
25 October 2023
M R Currell Ltd v HMRC premium
Payment to EBT was earnings 
25 July 2023
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