A new tax basis for business – it may be simpler but it should not be rushed

Robin Williamson discusses an important consultation published on L Day Read more

Overpayment relief - late claims

Overpayment relief is a claim to be made if a taxpayer realises they have overpaid their tax. The time limit for claiming overpayment relief is four years from the end of the tax year to which the... Read more

Fifth and final sef-employed income support grant to be paid from late July

Please see our blog below for details of claiming the last Self-Employed Income Support Scheme (SEISS) grant which covers the period from May 2021 to September 2021 and will be claimable from late... Read more

Financial institution notices and the removal of taxpayer safeguards

As is well known, Schedule 36 of Finance Act 2008 gives HMRC extensive powers of information-gathering, search and inspection in order to check a taxpayer’s tax position or (following FA 2021) to... Read more

Tax-free Childcare Account subsidies to help cover summer camp costs

Working parents wondering how to juggle childcare as the school summer holidays approach will be pleased to learn about increased subsidies by the Government as part of the new Tax-free Childcare... Read more

Avoid these P11D Pitfalls!

HMRC’s P11D form submission and tax payment deadline for employee Benefits in Kind is fast approaching on 6th July. Every year at LWA we get asked common questions about what should and should... Read more

Penalties: Legislation vs HMRC policy

You will probably be aware that penalties for an inaccurate return vary depending on the “behaviour” that led to the tax loss. The “behaviour” is split into three different categories – reasonable... Read more

Groundhog Day for employment allowance scam

While listening to BBC’s File on 4 “Britain’s Ghost Companies” on 11 May 2021, I experienced a distinct sense of déjà vu. Read more

Know Your Labour Supply Chain to Ensure Compliance with Off-Payroll IR35 Rules

The "off-payroll" rules also known as IR35 that apply to workers supplying services to clients via their own personal companies became effective on 6th April 2021. Whilst small businesses will be... Read more

Discovery assessments: Supreme Court pronounces on staleness and deliberate inaccuracy

The Supreme Court has released its eagerly awaited judgment in HMRC v Tooth [2021] UKSC 17. In doing so it has handed down its authoritative interpretation of the law on discovery assessments and... Read more

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