The key HMRC filing deadlines including the first employment intermediary’s quarterly report of agency workers, corporation tax payments for 31 Dec 2014 year ends and NMW effective date
David Heaton, employment tax expert, casts an expert eye over the latest employment tax issues including a warning about PAYE challenges on Scottish Rate of Income Tax (SRIT), changes to HMRC telephone numbers as 0845 numbers are dumped, abuse of employment allowance and childcare vouchers
In this month's tax updates, deeds of variation face overhaul in new consultation, mandatory DD for time to pay, direct recovery of debts in force, case reports on AEI Group permanent establishment, termination payments and tax liability in Flutter, and much more
Download the latest CGT indexation allowance for April 2015, RPI Index for June 2015 and HMRC rates of interest, stamp duty land tax and land and buildings transaction tax rates, and more
As government services default to digital first, the days of paper forms and face-to-face meetings with HMRC officials are set to be consigned to history but the transition is fraught with problems for tax professionals and advisers, says Sara White
Andrew Jackson, head of tax at UK200Group firm Fiander Tovell LLP considers the call for the alignment of income tax and national insurance (NI) in light of the announcement that the Office of Tax Simplification (OTS) has been tasked with investigating the ‘impacts, costs and benefits of closer alignment’ of the key personal and employment taxes and how this could be achieved
The government has launched a consultation into legislating to give HMRC additional powers to gather data from business intermediaries and electronic payment providers as part of its efforts to clamp down on the black market and raise £860m by 2021
Organisational culture and the attitude of senior members of the board are becoming more influential on tax strategy in large companies than the views of the heads of tax and wider tax team, according to research carried out by HMRC into corporations attitude to tax planning and the effective tax rate
Time is running out for companies who have used Employee Benefit Trusts (EBTs) as part of schemes to minimise employer national Insurance contributions (NICs) and income tax bills, who need to settle by the end of the month or face litigation, warns HMRC as 31 July deadline nears
The government has released a set of four linked consultations to guage views on its plans for new criminal offences for offshore tax evasion, open for consultation until October
HMRC has published a briefing paper explaining its approach to the correct VAT treatment of direct marketing services using printed matter, which has long been a disputed issue for charities and not for profit organisations, along with the transitional arrangements for the move to a regime where ‘single source’ arrangements are subject to VAT.
Our essential snapshot of the key measures announced in Summer Budget 2015, including all the implementation dates and effective dates for new measures affecting dividends tax, removal of buy-to-let tax relief, income tax thresholds and allowances, inheritance tax, corporation tax rate changes and reporting dates, and changes to tax administration
The Supreme Court ruling in Anson [Anson v Commissioners for Her Majesty’s Revenue and Customs, [2015] UKSC 44; on appeal from [2013] EWCA Civ 63] is arguably the most significant double tax treaty case in years. Ray McCann considers the impact on US LLC members based in the UK for tax purposes
As HMRC rushes through its digitisation programme, it is fraught with difficulties and the failure to do sufficient pre-testing before release of the online replacement for employment related securities form 42 is creating a headache for tax advisers, warns Yvette Nunn, director of Berkeley Associates
The Scottish government has launched a consultation into the eligibility criteria for appointment as ordinary and legal members of the First Tier and Upper Tribunals for Scotland covering tax disputes
First flagged late last year with a sneak preview to tax advisers, HMRC has launched a tax resource pack including animated videos featuring bean-shaped characters and threats of ghosts and moonlighters, for teachers to help school students learn the facts about tax from finding out an NI number to making sure you are paying the right amount of tax when you do start a permanent job or work multiple jobs