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


  • 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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