accounting web blog
- Tri-partite arrangements / Employment & Recruitment Services / Placing Temps – the Adecco decision
Many recruitment and employment agencies have been waiting for the First Tier Decision in Adecco Ltd. Although the case was heard back in May 2015, the decision was not released until late November. The decision applied to a number of companies, all of which are Adecco companies. – [More]
- New Year Whinge! – My output is your input.
I am engaged in correspondence with HMRC over the invoicing of a ‘licence’ from a property owner to a retail occupier. The licence allows the retailer to occupy part of the retail unit, and to trade form it. – [More]
- French School in London loses “Yarburgh” argument
In the High Court decision of Yarburgh Children’s Trust, the Court held that a lease by the Trust to a playgroup was not made in the course of a business. – [More]
- Dealing with Default Surcharges that are not assessed!
In the case of Workstation Farnham Ltd, the Tribunal reached its decision without a Hearing. – [More]
- Another DIY Builder’s Scheme Claim Rejected
There is anecdotal evidence that HMRC are becoming much stricter with D-I-Y claims. The Tribunal has heard a number of cases this year. And I have seen a number of claims to review whether HMRC’s decision is correct. – [More]
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