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NIC

Sch 36 information notice upheld.

Elena Rowlands Ian Zeider Tom Margesson

Elena Rowlands, Tom Margesson and Ian Zeider (Travers Smith) consider the impact on the private capital sector, focusing on the changes announced to the taxation of carried interest.

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...

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Chris Sanger

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.

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Carrie Rutland

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James Rolfe

Carrie Rutland and James Rolfe (BDO) highlight practical issues concerning the introduction of the new scheme which takes effect from April.

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

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