Nothing to lose: HMRC statutory review as an alternative to appeals

With the House of Commons Treasury Sub-Committee looking at the conduct of tax enquiries and resolution of disputes, now is an opportune time to consider how clients can best be protected if they... Read more

August Online Service Updates

What’s new in our plethora of tax online services? Steve Savory summarises the highlights. Read more

The employment status minefield

Employment status is a hot topic with government consultations underway in 2018 on the issues of employment status and IR35 in the private sector. Add this to the changes that were made in IR35 in... Read more

Successor company could only claim trading losses sustained by predecessor’s business after the succession

When a company purchased the share capital of another company in which losses had been incurred, ICTA 1988, s 343(3) provided that the purchasing company was only entitled to set those losses against... Read more

There is no need for an Employment Status

I recently attended an ICAEW Tax Faculty debate on 'Employment Status – what’s the answer'. As I listened to the debate, I began to wonder whether in fact there ought to be an answer. Read more

Changes to simplify the dividend tax process for HMRC could cost small businesses in the long run

Small business owners making the most of the tax-free dividend allowance in the UK have already seen an impact on their savings and the cash available to them, due to a significant reduction that saw... Read more

HMRC Enquiries: meeting up?

A tax return enquiry by HMRC is a possibility for virtually any person who files a return. A common feature of tax return enquiries (especially for business owners) is that HMRC often request a... Read more

VAT news and cases roundup: June 2018

Loan administration services fell within the definition of debt collection services Target Group Limited v Commissioners for Revenue and Customs [2018] UKFTT 226 (TC) was an appeal against a decision... Read more

Status quo?

Kate, Upcraft, one of the contributors to our Payroll Management Manual takes a look at the recent rash of employment status cases and what the future might hold Read more

One Month in a Minute: June 2018

Draft legislation for Finance (No 3) Bill The government announced on 11 June that it will publish draft clauses for Finance (No 3) Bill on 6 July 2018, along with accompanying explanatory notes, tax... Read more
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