
Employment Allowance Scheme
Much kerfuffle this morning from the BBC’s shock horror revelation that someone is allegedly...
£2m-plus properties back on the market
‘The number of houses listed for sale at £2m or more on the UK’s...

No tax due, no penalties surely? Think again!
We are all now more or less inured to the changes made to the...

Action on auto enrolment
Workplace Pensions – affecting SMEs You may have come across the phrase auto enrolment...

Don’t let them forget
Now that the Conservatives have won an overall majority, it is to be expected...

Residential property, elections and non-residents
This note is mainly about elections. Not general ones. S222 ones, relating to main...
Employee-Related Securities: changes to your company’s reporting requirements
Income tax and national insurance contribution (NICs) charges can arise for an employee or...

Repayments of overpaid tax
It’s nearly 20 years since Income Tax self-assessment came in. It is surprising that...

Manifesto time
Both major parties have now published their detailed manifestos for the General Election. Clients...

Mr Miliband’s non-dom gamble
Readers cannot fail to be aware of Labour’s manifesto commitment, to be announced today,...

In or out? Pensions choices for the over-55s
The start of the new tax year sees the coming into force of so-called...

Tax underpaid: strict liability and other changes
Readers will be aware that over the past few years HMRC has increasingly been...