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Fraud in labour supply chains and VAT due diligence

Background and principles Due diligence in the world of VAT is not a new concept but has been highlighted in a recent HMRC project and is a subject frequently addressed in Tribunal cases.  Our readers will be familiar with some of these cases from our previous newsletters, such as Impact Contracting Solutions (Impact Contracting Solutions v HMRC TC07421), […]

Published: 14/09/2020

HMRC assault mutuality of obligation test in IR35 appeal

In a rare outcome for employment status appeals the Upper-tier Tax Tribunal (“UTT”) have overturned a successful IR35 defence, finding that the long-standing Talksport radio presenter Paul Hawksbee was a disguised employee of the station. Not only is it rare for an appellate court to interfere with fact-sensitive employment status decisions of lower courts, it is […]