Tax Online Blog

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

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

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

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

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

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

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

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

On 25 June 2018, significant new EU cross border direct tax disclosure rules came into force, which will have an impact on businesses across the bloc. Read more

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