Jul, 2017 | Uncategorized
IR35 for public authorities HMRC have issued revised guidelines on who falls within the remit of a public authority under IR35. The changes apply from April 2017 and relate to whether the legislation applies to one off payroll contracts. The guidance can be found...
Jul, 2017 | Uncategorized
Supreme Court takes a strong stance on the Rangers EBT caseHMRC is likely to issue follower notices to employee benefit trusts (EBTs) currently under enquiry, where the circumstances match those in the Supreme Court’s decision in the Rangers case, says the...
Mar, 2017 | Uncategorized
A SIMPLE GUIDE TO THE BUDGET 2017This is a basic guide to the Budget 2017. It is an introduction only and should not be used as a definitive guide, since individual circumstances may vary. Specific advice should be obtained, where necessary.A stronger, fairer, better...
Feb, 2017 | Uncategorized
National insurance contribution reversal for an alleged negligent directorFIRST TIER TRIBUNAL CASEANTHONY PETER BROUGHTON-HEAD Appellant– and –THE COMMISSIONERS FOR HMRC RespondentsThe Tribunal determined the appeal on 6 February 2017Abstract:Negligent director –...
Oct, 2015 | Small business, Tax Summaries, Uncategorized
The UK’s tax gap, which is the difference between tax collected by HMRC through self assessment, disclosure schemes and tax investigations and the amount of tax owed has narrowed to 6.4%. This is welcoming news for both the Treasury and the economy as a whole. Much of...
Aug, 2015 | Uncategorized
Although the government has announced that pension relief will be reduced from April 2016, there is still a window of opportunity to utilise any unused relief’s from the last three years.Pension relief is the amount that can be paid into a pension fund in any single...
