Negligent director and national insurance
National insurance contribution reversal for an alleged negligent director FIRST TIER TRIBUNAL CASE ANTHONY PETER BROUGHTON-HEAD Appellant – and – THE COMMISSIONERS FOR HMRC Respondents The Tribunal...
View ArticleBudget 2017
A SIMPLE GUIDE TO THE BUDGET 2017 This is a basic guide to the Budget 2017. It is an introduction only and should not be used as a definitive guide, since individual circumstances may vary. Specific...
View ArticleRangers EBT case : Press Release by CIOT
Supreme Court takes a strong stance on the Rangers EBT case HMRC is likely to issue follower notices to employee benefit trusts (EBTs) currently under enquiry, where the circumstances match those in...
View ArticleIR35 and Public Authorities
IR35 for public authorities HMRC have issued revised guidelines on who falls within the remit of a public authority under IR35. The changes apply from April 2017 and relate to whether the legislation...
View ArticleMaking tax digital
Making Tax Digital LITRG Press release: 100 days to digital tax deadline – but where’s the exemption guidance? With just over 100 days to go before it becomes compulsory for most VAT registered...
View ArticleRequirement to Correct
Requirement to Correct regime is linked to the common reporting standard, which underpins the international information exchange agreements network. It allows over 100 jurisdictions to share tax and...
View ArticleMaking Tax Digital – Exemption available
LITRG Press Release: Relief available for taxpayers struggling to find accessible software for new tax rules Anyone who cannot find suitably accessible software to comply with the new Making Tax...
View ArticleDomestic reverse charge
Domestic Reverse Charge Delay in the implementation of the domestic reverse charge The domestic reverse charge has been introduced by the government to reduce VAT fraud in the construction sector....
View ArticleGuide to Budget 2020
Avery Clifton Chartered Certified Accountants & Chartered Tax Advisers A SIMPLE GUIDE TO THE BUDGET 2020 This is a basic guide to the spring budget. It’s an introduction only and should not be used...
View ArticleBusiness support announced in the Budget and 17 March
Business support announced in the Budget and 17 March In the Budget (11 March 2020) the Chancellor announced a package of measures to provide support for public services, individuals and businesses to...
View Article