Tax | Scottish plan for visitor tax criticised

Scotland plans to charge overnight visitors when they stay in Scottish hotels and accommodation, which will be charged at a local authority level

8 Sep 2022

Tax

Personal Tax

Tax | OTS reviews tax implications of distance working

The Office of Tax Simplification (OTS) is consulting on the tax implications of hybrid and distance working, particularly when staff work overseas on an ad hoc basis

8 Sep 2022

Tax

Employment Tax

Tax Compliance

Tax | Employment related securities, elections and tax

Martin Jackson, senior technical writer, Croner-i, considers when to make an election about employment related securities and how the timing affects tax liability

7 Sep 2022

Tax

Personal Tax

Tax Compliance

Tax Planning

Tax | Football club loses £350K VAT appeal

Premier League Nottingham Football Club has lost a First Tier Tribunal (FTT) appeal over a disputed discovery assessment over a VAT repayment

7 Sep 2022

Tax

VAT

HMRC

Case Reports

Law & Guidance

Tax | HMRC probes suspected tax evasion bank customers

HMRC is targeting hundreds of UK customers of a collapsed Puerto Rican bank linked to tax evasion and money laundering

7 Sep 2022

Tax

Personal Tax

International Tax

HMRC

Tax Compliance

Tax | HMRC chases 4,000 taxi drivers over unpaid tax

HMRC has written to more than 4,000 taxi and private hire vehicle drivers to claim back unpaid tax, following recent registration requirements

7 Sep 2022

Tax

Business Tax

HMRC

Tax Compliance

Tax | Unacceptable HMRC service levels must be addressed

The president of the Chartered Institute of Taxation (CIOT) has called on the new UK government to invest to improve HMRC’s unacceptable service levels

7 Sep 2022

Tax

HMRC

Tax Compliance

Tax | Kwasi Kwarteng named Chancellor

Former business secretary Kwasi Kwarteng has been named as Chancellor in the prime minister’s new cabinet, while Chris Philp takes the number two job in the Treasury

7 Sep 2022

Tax

Politics

Tax | Big Four criticised over approach to global tax

Global tax authorities have a negative perception of the transparency of multinationals when it comes to tax as well as low levels of trust in the Big Four firms

6 Sep 2022

Tax

International Tax

Tax Compliance

Tax | Q&A: electric cars, tax and salary sacrifice

In this week’s Q&A, Croner-i payroll adviser Joe Tabois explains how salary sacrifice and tax breaks work when applied to company electric cars and low emission vehicles 

6 Sep 2022

Tax

Employment Tax

Personal Tax

Tax Compliance

Tax | IR35 review could simplify guidance on compliance

HMRC plans to review IR35 guidance and provide a cost benefit analysis of the impact of the rules, which assesses whether workers should be classified as employees and taxed at source

5 Sep 2022

Tax

Employment Tax

Personal Tax

HMRC

Tax Compliance

Tax | Liz Truss to be next UK prime minister

Following weeks of hustings and debate, the members of the Conservative party have elected Liz Truss as their party leader and new prime minister

5 Sep 2022

Tax

Politics

Tax | Pension tax breaks hit £22.9bn

Tax breaks granted to people in the UK on their savings and investments hit a record high of £27.1bn in the last year, with pensions dominating 

5 Sep 2022

Tax

Personal Tax

Pensions

Tax | Football referees £584k tax case goes to appeal

The Supreme Court has granted the Professional Game Match Officials Limited (PGMOL) leave to appeal over a long-running dispute with HMRC over the tax status of referees

5 Sep 2022

Tax

Employment Tax

Personal Tax

Case Reports

Tax | Claiming tax reliefs for electric cars

First year allowances currently provide an incentive for businesses to replace existing cars with electric versions. Matt Brown, associate director at RSM, explains the tax breaks

5 Sep 2022

Tax

Business Tax

Tax Planning