An amended version of the decision in RALC Consulting Ltd v HMRC [2019] UKFTT 703 (TC) has been published. The FTT’s decision (that the arrangements were outside IR35) remains the same but extra detail is given primarily in respect of the FTT's consideration of mutuality of obligation.
Northern Gas Networks Ltd [2020] UKFTT 121 (TC) gives a very detailed analysis of how this relief actually works examining questions such as ‘what is actually meant by land’ and what is a ‘substance’ that led to the contamination. Relief was claimed for the cost of renewing gas mains made of iron which needed replacing because of the risk of gas escaping. The claim failed on several grounds. The most important of these was that the iron pipes themselves were not the cause of the contamination – it was the gas inside them that...
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An amended version of the decision in RALC Consulting Ltd v HMRC [2019] UKFTT 703 (TC) has been published. The FTT’s decision (that the arrangements were outside IR35) remains the same but extra detail is given primarily in respect of the FTT's consideration of mutuality of obligation.
Northern Gas Networks Ltd [2020] UKFTT 121 (TC) gives a very detailed analysis of how this relief actually works examining questions such as ‘what is actually meant by land’ and what is a ‘substance’ that led to the contamination. Relief was claimed for the cost of renewing gas mains made of iron which needed replacing because of the risk of gas escaping. The claim failed on several grounds. The most important of these was that the iron pipes themselves were not the cause of the contamination – it was the gas inside them that...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")