Weekly tax brief | 29 August 2018

Different VAT rates for online and physical retailers?
David Wilson and Andrew Hubbard
A report this week from one of the UK's largest property consultancies suggests creating a two-tier VAT system for online and physical retailers in order to halt the decline of the UK high street. But just how feasible would this be?

Only reform of the tax system can solve the employment status conundrum 
Andrew Hubbard
New data published by HMRC suggests that its online tool for determining employment status (which in turn determines how much tax is payable) is not 100 per cent accurate. So what is the solution to the thorny problem of employment status?

Tribunal decides that penalty notices sent via a digital tax account are unlawful
Andrew Hubbard
The tax tribunal has recently cancelled a taxpayer's £1,300 penalty on the basis that they hadn't given their specific consent to receive penalty notices via the secure mailbox of their digital tax account. 

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