Legal News

Tax weekly highlights—18 July 2019

Tax weekly highlights—18 July 2019
Published on: 18 July 2019
Published by: LexisPSL
  • Tax weekly highlights—18 July 2019
  • In this issue:
  • Employment taxes
  • The intermediaries legislation and the hypothetical contract (Kickabout Productions v HMRC)
  • HMRC reviews parts of its National Insurance Manual
  • VAT
  • VAT and groups (Baillie Gifford & Co v HMRC)
  • Re-issue of banknotes (Clydesdale v HMRC)
  • HMRC call for evidence on simplification of partial exemption and the capital goods scheme
  • HMRC publishes brief on VAT rule changes for higher education
  • More...

Article summary

This week’s edition of Tax highlights includes: (1) the FTT’s decision in Kickabout Productions that under the ‘hypothetical contract’ of the intermediaries legislation, no employment relationship had been created, (2) the FTT’s decision in Baillie Gifford applying a conforming interpretation to the VAT grouping provisions to allow a Scottish partnership to be part of a group, and (3) HMRC publishing a call for evidence on simplifying the rules on VAT partial exemption and the capital goods scheme. or take a trial to read the full analysis.

Popular documents