Tax Compliance

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Tax | Jackson: merged income tax and NICs could work

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

Tax | HMRC sets out VAT policy on printed direct mail

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.

Tax | McCann: analysing the Anson Supreme Court ruling

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

Tax | HMRC enters classroom with teachers’ resource pack and YouTube videos

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 
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