Tax

On Monday 1 April HMRC launched a consultation regarding two changes to Private Residence Relief (PRR) which were announced in the 2018 Budget. PRR applies to the sale of a property which has been the owner’s only, or main, residence at some point during the ownership period. Max Chassels

The personal service company of broadcaster Lorraine Kelly has won a First-Tier Tribunal appeal against a £1.2m demand from HMRC for unpaid income tax and National Insurance Contributions after a judge accepted that there was a contract for services between her and ITV – partly on t