WebHugh Gunson and I write on the recent IR35 case of Northern Light Solutions Ltd v HMRC and its particular implications for taxpayers working in regulated… WebThe Northern Light case – confined to history, despite being reported in June 2024! The recent IR35 appeal case of Northern Light Solutions Limited v HMRC (2024), heard in …
Services provided under hypothetical contracts were ones of …
Web2 de jul. de 2024 · We have yet another decision on IR35 on the intermediaries legislation – this one from the Upper Tribunal: Northern Lights Solutions Ltd v HMRC [2024] UKUT 134. This concerned the provision of the services of Mr Lee by his personal service company to the Nationwide Building Society. The scenario will be familiar. Web21 de jun. de 2024 · The recently dismissed IR35 appeal brought by Northern Light Solutions Limited in the Upper-Tier Tax Tribunal highlights the crucial importance of the forensic fact-finding required leading up to the initial First-Tier Tribunal and the necessity of overcoming any potential inaccuracies contained in, for instance, the notes drafted by … electronic hand massager for old people
IR35: Northern Light Solutions Ltd v HMRC (UT) Reliasys
Web16 de jun. de 2024 · An IT contractor has lost their Upper-Tier Tribunal to HMRC. In the recent case, contractor Robert Lee, who was contracting for Nationwide Building Society under his limited company, Northern Light Solutions Limited, had appealed the decision that was reached in the First-Tier Tribunal, where Lee lost the case. Ultimately, the … Web5 de fev. de 2024 · In P N Bewley Ltd v HMRC [2024] UKFTT 65 (TC), the First-tier Tribunal held that a dilapidated bungalow was not suitable as a dwelling and so did not attract the 3% SDLT surcharge applicable to acquisitions of dwellings by companies. Free Practical Law trial To access this resource, sign up for a free trial of Practical Law. Free trial Web17 de jun. de 2024 · Services provided under hypothetical contracts were ones of employment (Northern Light Solutions Ltd v HMRC) National Insurance Contributions … electronic handover system