Field Court Tax Chambers

The September’s edition of the UK Tax Bulletin is out now and available here.  In this edition, Peter Vaines shares his thoughts on the surprising cancellation of this year’s Autumn Budget, muses on what happens when the taxpayer goes on a fishing expedition against HRMC for a change, and looks into newly issued guidance on how the Statutory Residence Test is affected by the pandemic. He also reminds us of the ongoing conflict between HMRC’s guidance on mutuality of obligation as set out in the Employment Status Manual and the legal reality as set out in judgements as high as the Court of Appeal, and goes over the recent case of Dunsby v HRMC with its discussion on the settlements legislation and TOAA. As always, Peter’s perspective offer insight and entertainment – your essential read!

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