Tax

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Tax | Filing deadlines: Nov 2018 - Apr 2019

The key HMRC filing deadlines from November 2018 to April 2019 including online submission of personal tax returns for 2017/18 where taxpayer wants to settle outstanding underpayments of tax of less than £3,000 as deductions through PAYE, corporation tax payment deadline for companies with 31 Dec 2017 year ends and Online CIS return for month ended 5 Dec 2018

1 Nov 2018

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Tax | Budget 2018: key tax changes for businesses explained

Cathy Corns, partner at Mercer & Hole analyses the key Budget announcements affecting businesses from changes to capital allowances for capital spend, to R&D tax relief and the increase in the annual investment allowance

1 Nov 2018

International Tax

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Tax | Bostock: Budget gives tax breaks for business before Brexit

Nigel Bostock, Crowe UK chief executive, looks at the business tax relief measures contained in the Chancellor’s Autumn Budget 2018 and how these could stimulate economic growth in this uncertain pre-Brexit period

1 Nov 2018

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Tax | Quarterly tax overpayments on pension withdrawals hit £38m

Savers continue to be over-taxed on pension withdrawals, with the latest HMRC statistics showing a record £38m was reclaimed in Q3 2018, amid call for the government to review the ‘emergency tax’ treatment of pension freedoms withdrawals

1 Nov 2018

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Tax | Warning over Irish PAYE claims

ACCA is warning employees in Ireland about the potential data and financial risks posed by some online tax refund service providers that are seeking to manage people’s PAYE claims, in view of the imminent move to real-time PAYE reporting from January 2019

1 Nov 2018

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Tax | Tax updates: November 2018

This month's review of tax cases and tax news including penalties determined by HMRC computers ruled invalid, HMRC launches full blown MTD VAT trial, CGT entrepreneurs’ relief denied as voting rights held for less than a year

1 Nov 2018

Making Tax Digital

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Tax | Employment tax updates: November 2018

Jackie Hall ACA CTA, partner at RSM on PAYE traps and the trivial benefits exemption, tribunal denies HMRC £583k in referee appeal, national minimum wage support for review visits

1 Nov 2018

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Tax | VAT updates: November 2018

Graham Elliott, VAT expert at City & Cambridge Consultancy examines questions raised over the VAT status of charities building annexes in diocese of Westminster case

1 Nov 2018

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Tax | Budget 2018: Q&A on entrepreneurs’ relief changes

In Budget 2018, the Chancellor set out plans to make a number of changes to entrepreneurs’ relief, from the definition of a personal company to extending the qualifying conditions. John Riseborough, tax adviser at Croner Taxwise, examine the compliance issues

31 Oct 2018

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Tax | Budget 2018: NIC changes reduce income tax benefits

Changes in the Budget to National Insurance Contributions (NICs) will have an effect on both the self-employed and higher rate earners, mitigating the impact of the increase to the thresholds for personal allowances announced by the Chancellor

31 Oct 2018

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Tax | Digital services tax sets ‘dangerous precedent’ says US

The Chancellor’s plans to introduce a 2% digital services tax on large digital platforms, announced in the Budget, have come under fire in the US, with a strongly worded letter from the Chamber of Commerce to the US Treasury demanding the White House takes action to counter a ‘dangerous precedent’

31 Oct 2018

International Tax

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Tax | IFS critical of ‘sticking plaster’ Budget

The Institute for Fiscal Studies (IFS) is claiming the Chancellor’s Budget announcements on tax amounted to ‘sticking plasters’, and said he gave no indication of a plan for future tax policy or for the all but inevitable tax increases to pay for the UK’s ageing population

31 Oct 2018

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Tax | Budget 2018: shared occupancy test for rent-a-room relief rejected

The government has dropped plans to introduce a shared occupancy test to qualify for rent-a-room tax relief, confirmed in Budget 2018

31 Oct 2018

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Tax | Budget 2018: amendments to diverted profit tax

This week’s Budget included a measure making a number of amendments to the diverted profits tax (DTP) legislation designed to close tax planning opportunities and to make clear diverted profits will only be taxed under either corporation tax or DTP

31 Oct 2018

Law and Regulation

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Tax | Tax data: CGT data, HMRC rates of interest - Nov 2018

Download the HMRC CGT indexation allowance for December 2017 onwards, RPI Index for September 2018 and HMRC rates of interest, and the current stamp duty land tax (SDLT) and land and buildings transaction tax (LBTT) rates, and more

31 Oct 2018

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Tax | Fielden: Budget offers something for every property owner

The amendments to property tax in the Budget impact everyone, with homeowners benefitting from SDLT relief and companies given structural buildings allowances, says Mark Fielden, tax partner at Kingston Smith

30 Oct 2018

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