Weekly Tax Update 9 July 2019

  • Written By: Ami Jack
  • Published: Wed, 10 Jul 2019 08:00 GMT


  • HMRC publishes 2019 departmental plan

Private client

  • HMRC succeeds in appeal on high income child benefit charge penalties
  • Bonus cannot be time apportioned for tax
  • FTT halves ‘disproportionate’ penalties
  • Litigation costs not allowed as expense on sale
  • Partner subject to penalties on partner payment notices

Trusts, estates and IHT

  • Office of Tax Simplification reports on IHT

PAYE and employment

  • FTT finds different IR35 treatment for two engagements
  • Divers’ employment income incapable of being a trade carried on by a partnership

Business tax

  • No legislative anti-avoidance purpose in group capital gains case
  • CIOT issues advice on reclassifying vans
  • LLP enquiries made under IT provisions found to be invalid


  • UT upholds the decision that VAT is due on free wine

Tax publications and webinars

  • Briefing Notes published
  • Webinars

And finally

  • Rhetorical (de)vices

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