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Don’t settle just yet! Publication date: 22.09.2016
Article database
Don’t settle just yet!.. HMRC’s continuing challenge of employee benefit trusts (EBTs) will be decided in the Supreme Court when the Rangers ( HMRC v Murray Group Holdings ) tax appeal is heard (HMRC is expected to lose). 5 April 2019 - judgement day. Under 2017 legislative proposals, loans to beneficiaries outstanding on 5 April 2019 will incur...
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There’s no goodwill at HMRC! Publication date: 22.09.2016
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Trade-related property business incorporations are a soft target for enquiries, with HMRC invariably refusing to accept the presence of separable goodwill outside the land asset. What can you advise your clients?
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Are you an “avoidance enabler”? Publication date: 22.09.2016
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One of HMRC’s latest consultations explores the introduction of new penalties to deter advisors from promoting aggressive tax avoidance. What’s to know and how should you respond?
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Contesting an assessment Publication date: 22.09.2016
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Your client has had a visit, you weren’t there and HMRC has said it’s planning on issuing an assessment for errors or omissions it has found whilst examining the records. What do you do?
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IR35 enquiry handling Publication date: 22.09.2016
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Despite previous and ongoing consultations intended to simplify the subject, IR35 enquiries remain very much alive and can be notoriously protracted. What do you need to know to improve your client’s position?
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Default surcharge - penalties that aren’t cricket Publication date: 22.09.2016
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Two recent decisions in default surcharge appeals offer the possibility of defences for clients other than the standard “reasonable excuse” or “disproportionate level”. What do you need to know?
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How does the HICBC work? Publication date: 02.10.2015
Article database
Calculating the high income child benefit charge (HICBC) can be tricky. When does it apply and how can our calculator help you reduce it?
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Is your supplier really VAT registered? Publication date: 02.10.2015
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As a registered trader you’re only entitled to claim input VAT charged by a registered supplier. Some unscrupulous traders show a registration number on their paperwork to make them appear bona fide. How can you check if it’s genuine?
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Repayments - what’s the time limit? Publication date: 02.10.2015
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If you make a mistake on a tax return that results in you paying too much tax you can submit an amendment and claim a refund within a set time limit. If you miss this you can still obtain your refund, but how is it done?
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What are the special NI rules for directors? Publication date: 02.10.2015
Article database
A director is an employee for NI purposes, however there’s a special method for working out the contributions when they are paid. Use our tool to calculate this quickly and accurately.
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