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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Courts and Tribunals: September 2018
Class 1A NIC: repaid private fuel constituted a benefit for company fuel card holders Extended periods of time allowed for a company’s fuel card holders to provide details to the company of their...
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VAT news and cases roundup: September 2018
HMRC issues guidance on Brexit no-deal HMRC has issued a range of guidance notices informing the public and businesses of the implications of the UK leaving the EU without a formal withdrawal...
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The Busy Practitioner: Pay up …sooner!
The government has made no secret of its approach that ‘sooner is better’ when it comes to tax receipts into the Exchequer. In particular, legislation is to be introduced (in Finance Act 2019)...
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One Month in a Minute: September 2018
PERSONAL TAXATION ATT update on SA filing exclusions and ‘specials’ The Association of Taxation Technicians (ATT) has published an article, to follow up on a ‘Talking Points’ webinar from HMRC in...
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Tax Planning for Farm & Land Diversification
The publication of the fifth edition of Tax Planning for Farm & Land Diversification is extremely timely as the farming world approaches the uncertainties of Brexit and pure farming profits continue...
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