Piercing the veil – off-payroll working in the public sector
HMRC have recently issued an update of their guidance with regard to ‘off-payroll working in the public sector’ (OPWPS). The latest information explains in more detail how workers who are deemed to be employees should be taxed.
Landmark decision on benefit in kind treatment of VW Kombis
A recent tax tribunal case (Noel Payne vs HMRC) has concluded that a VW Kombi vehicle should be considered a car, not a van, for benefit in kind purposes.
Charitable giving – good for the charity, good for your tax bill
Whether you are donating money online, contributing items to a charity shop or leaving a gift in your Will, giving to charity attracts a series of tax..
Play your cards right
The explicit threat is that HMRC are obtaining increasing amounts of data about card transactions and will inevitably catch up with those who are not reflecting all of their income in their returns.
HMRC announcement spells the end of the SA302 tax calculation
In recent years, it has become more and more complicated to obtain SA302s and the whole procedure has been fraught with difficulty.
Demanding money with menaces – HMRC’s latest ‘nudge’ letters
These letters are sent to taxpayers using language which, at a first read, sounds as though HMRC have discovered something untoward and as though the taxpayer is now compelled to do certain things at HMRC’s instruction.
Inheritance Tax on holiday cottages – another win for HMRC
A tribunal recently saw the executors of a deceased taxpayer pursue a claim for Business Property Relief in respect of a Furnished Holiday Letting business.
Tinker, Taylor – worker, dependent contractor
The Government’s review of modern working practices, led by Matthew Taylor, was published earlier this month. One of the main recommendations was to re-designate 'workers' as 'dependent contractors'.
Non-dom changes back on track
The government has today revealed that the missing legislation will be brought back in a new Finance Bill to be introduced as soon as possible after the summer recess.
Is your business ready for the Criminal Finances Act 2017?
There have been a number of triggers for this including the now notorious ‘Panama Papers’ – but another notable example has been the BBC Panorama allegations concerning HSBC’s private client team.