In this week's Tax Update, an important ruling against an employer in an IR35 case and HMRC updates its 'off-payroll' working in the payroll sector'. Plus, the EC statement on Amazon and on Ireland, over Apple.
In this week's Tax Update:
Business tax
- EU adopts new tax resolution dispute service
- Further OTS action on capital allowances
- OCED publishes comments on Permanent Establishment Status and Transfer Pricing
- EC statement on Amazon and on Ireland over Apple
- Did HMRC issue an amendment or a discovery assessment
VAT
- Interest payments for overpaid VAT
- Input VAT on legal services to director
- Opting to tax land and buildings - HMRC acknowledgement
PAYE and employment
- Non-employee liable for primary and secondary class 1 NICs in IR35 case
- HMRC updates off-payroll working through an intermediary
Plus, personal taxes, IHT updates and the Irish budget.
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