NIC

FTT upholds HMRC’s application of NIC host employer provisions.

Travel expenses reimbursed by umbrella company to workers were taxable.

Court of Appeal rules that automated notices are valid: In P Marano v HMRC [2024] EWCA Civ 876 (26 July), the CA dismissed the taxpayer’s appeal that the UT erred in holding that FA 2020 s 103 rendered it unnecessary for HMRC to prove the...

Non-domiciles and remittance basis of taxation: In A Alimahomed v HMRC [2024] UKFTT 432 (TC) (23 May 2024), the FTT allowed part of the taxpayer’s appeal, finding that a discovery assessment in relation to the 2015/16 tax year was not valid...

This Parliament’s last Spring Budget delivered on a number of political objectives, as well as setting the scene for the future, writes Chris Sanger (EY).

Inaccuracies were careless but not deliberate.

IR35: FTT fails to follow earlier decision on employment status.

Payment to EBT was earnings