Weekly tax brief | 4 December 2019

Conservative, Labour and Lib Dems tax proposals explained
According to the polls of voting intentions of people who intend to vote, an average of 87 per cent have indicated that they will vote for the Conservatives, Labour or the Liberal Democrats in the 12 December general election. We've therefore prepared a handy summary of the key tax proposals for each of these three parties. We hope you find it useful.

How finding romance can get even more taxing
Sarah Halsted
A tax tribunal was recently asked to consider the vagaries of the dating game, when it heard an appeal concerning a VAT dispute between HMRC and a high-end matchmaking service.  

Pensions complexity sets another trap for taxpayers
Alex Foster 
Taxpayers are tripping up on complex pension rules and inadvertently missing key information off their self-assessment tax returns; but are you compliant?

Deficiencies in private residence relief restrict court case
Elaine Shiels 
An appeal against HMRC’s application of an extra-statutory concession has been struck out by the First Tier Tribunal (FTT) which ruled that it does not have jurisdiction to settle the matter. The case was supposed to determine whether the taxpayer had a ‘good reason’ for a delay in moving into a property and private residence relief could be applied throughout.

Will off-payroll working rules review change forthcoming IR35 rules?
Susan Ball
Speaking on BBC Radio 4’s Money Box programme, the Chancellor of the Exchequer said he wanted to ensure the proposed changes to off-payroll working rules, due to take effect in the private sector in April 2020, were ‘right to take forward’; but will a review change anything?