Working families can use tax-free childcare to help pay for their childcare costs over the summer, with the government topping up charges by 20%, but accounts must be renewed every three months
HMRC has published details of its interpretation of the rules on the VAT liability of day care services provided by private bodies to vulnerable adults in England after the rejection of a Supreme Court appeal
In our regular Q&A series, Paul Knott, VAT adviser at Croner Taxwise considers the VAT exemption rules when converting a commercial building to alternative use
HMRC has issued Spotlight 58 setting out why disguised remuneration using unfunded pension arrangements are considered as tax avoidance with tough penalties for promoters
The annual P11D submissions for benefits in kind and expenses will be affected by certain Covid-19 measures. Michael Hepburn, senior manager – employment tax at BDO, explains the key issues to consider
The Association of Taxation Technicians (ATT) is urging HMRC to take tougher action to combat ‘rogue’ advisers who inappropriately seek to maximise research and development (R&D) claims
HMRC has confirmed the information required for companies that have missed the Coronavirus Job Retention Scheme and still want to make claims until the scheme ends on 30 September 2021
As the UK workforce prepares for a return to office life after more than a year of working from home, global mobility is proving to be a hot topic. Jane O’Berg, director of global mobility at Johnston Carmichael, explains
HMRC has confirmed that it will continue to treat penalties on a risk based approach rather than automatically issuing penalties as was standard practice before the pandemic
The keys to Building 1, Atlantic Square in Glasgow’s International Financial Services District have been handed over to HMRC as part of the government’s move towards regional hubs
Director’s loans can provide a useful mechanism, in the right circumstances, to release funds to shareholders, perhaps before dividends are due and sometimes in a more tax efficient way than drawing a salary out of a company. John McCaffery, tax partner and head of tax at Alexander & Co Chartered Accountants explains
The House of Lords has criticised the creeping extension of HMRC powers at a debate on the second reading of Finance Bill 2021, which is not receiving proper parliamentary scrutiny
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