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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The Finance Bill: here we go again!
Mark McLaughlin highlights some important provisions in the latest Finance Bill and notes some other measures still to come.
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