HMRC reached correct conclusion by a flawed decision-making process An appeal against a decision of HMRC to issue a notice of requirement (NoR) to provide security under VATA 1994, Sch 11, para...
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One Month in a Minute: February 2019
Spring Statement – 13 March The Chancellor has announced that the Spring Statement will be on Wednesday 13 March.
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IR35 Tax Reforms - the latest updates for 2019
The Intermediaries Legislation (IR35) which was first introduced in the early 2000’s, has the purpose to retract tax advantages for individuals who present themselves as a limited business. The...
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Cross-party opposition to extending time limits in ‘offshore matters’
It is not often that amendments to the annual Finance Bill make headline news, and rarer still that they are forced on the Government by cross-party groups of MPs. In the past week, the Bill was...
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The ‘digital exclusion’ exemption for MTD: Its origin and scope
Of the recommendations of the recent Report on Making Tax Digital for VAT: Treating small businesses fairly by the House of Lords Economic Affairs Committee (Finance Bill Sub-Committee), one in...
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HMRC review HICBC failure to notify penalties
HMRC’s announcement that they would review certain cases where penalties were charged on taxpayers who had failed to register for the high income child benefit charge (HICBC), and refund them...
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The disguised remuneration loan charge: ‘No legal or moral basis’ or a fair anti-avoidance measure?
The loan charge is an attempt to tax certain so-called ‘disguised remuneration’ schemes under which employees, workers or contractors are paid not through wages or salary subject to payroll taxes,...
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There’s No Time Like the Present To Get Prepared for Making Tax Digital (MTD)
Making Tax Digital (MTD) will become effective from 1 April 2019. It’s a government initiative that requires businesses with an annual turnover above the VAT threshold (£85k) to submit their...
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Can HMRC guidance be relied upon?
The Office of Tax Simplification (OTS) has published a timely report entitled ‘Guidance for taxpayers: a vision for the future’. The report’s vision is for guidance geared to the needs of users,...
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October Online Service Updates
What’s new in our plethora of tax online services? Steve Savory summarises the highlights.
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