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January 15, 2020

Pizza delivery drivers had been employed under a contract of service for income tax purposes

High Court dismisses appeal by way of a case stated from a determination of the Tax Appeals Commissioners, and affirms determination that pizza delivery drivers had been employed under a contract of service for income tax purposes, notwithstanding contrary terms in their contract with the company, on the grounds that the Commissioner had not erred in her interpretation of the concepts of: (a) mutuality of obligations; (b) substitution of another driver; (c) integration; and (d) the terms of the written contract.

January 14, 2020

The PAYE underpayment conundrum

The recent case of Goldsmith looked at how HMRC collects PAYE underpayments, with some interesting points on when they can validly issue a notice to file a tax return.

January 14, 2020

Tax and Accounting Update: 14 January 2020

The latest issue of Tax and Accounting Update is now live for subscribers to UK Tax.

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