WebMar 10, 2024 · However, in the later case, Pettigrew v HMRC (2024), compensation paid to a part time judge for unequal pay compared to full time colleagues was treated as earnings on the basis that compensation should derive its character from the nature of the payment it replaces. Mr A was distinguished, albeit in a way which is far from clear: WebJan 1, 2024 · An appeal case in the First Tier Tribunal of May this year, G Daniels v HMRC [2024] UKFTT 462 TC06640, made for entertaining reading. Firstly, there were the tabloid headlines, ‘… pole dancer … court rules her kinky nurse outfits and stockings are essential business expenses’ (Daily Mail) ‘… stripper wins … tax relief on her saucy stage gear …

Ebsworth v Revenue & Customs (Rev 1) - Casemine

WebMar 11, 2024 · Purpose of this brief. This brief, which replaces Revenue and Customs Brief 1(2024), gives an update on the VAT treatment of supplies of digital newspapers and other digital publications before 1 ... WebOct 29, 2013 · Here are 10 of the most important recent decisions. University of Huddersfield Higher Education Corporation v HMRCWhether leaseback transaction was an 'abusive practice' In University of Huddersfield Higher Education Corporation v HMRC (No. 2) (TC02823 – 15 August), a university, which was partly exempt, implemented a … the water calculator for new dwellings

Offshore assets: common myths Tax Adviser

WebSee, for example, Stevenson v Beatson 1965 SLT (Sh Ct) 11. 16 1991 JC 210 17 Sorley v HM Advocate 1992 JC 102; Cardle v Mulrainey 1992 SLT 1152; Ebsworth v HM Advocate 1992 SLT 1161. 18 See Jenifer M Ross, ^A Long Motor Run on a Dark Night: Reconstructing HM Advocate v Ritchie _ í ð Edin LR 9. The accused was adversely … WebJul 2, 2024 · The notice was issued on the basis that HMRC considered that Mr Haworth’s arrangements were, in all material respects, the same as those that had been considered by the Court of Appeal in Smallwood v Revenue and Customs Commissioners [2010] EWCA Civ 778 ("Smallwood"). In particular, HMRC said that Smallwood established that, on the … WebHM Revenue and Customs (HMRC) has confirmed – in Brief 15 (2015) - that its current practice of treating (for UK tax purposes) limited liability companies (LLCs) formed under Delaware law as companies, rather than as transparent entities, will remain largely unchanged as a result of the recent Supreme Court decision in Anson v. HMRC ([2015 ... the water by stew peters