September 10, 2014
Payroll Reporting in RTI
In April 2013, HM Revenue & Customs introduced new payroll reporting procedures, requiring payroll...
July 31, 2014
Lease surrenders: overpaid SDLT and VAT?
If you have previously paid irrecoverable VAT, SDLT or both on the surrender of...
July 23, 2014
Penalties for failure: painting a Gray picture?
An inordinate number of cases appearing before the First-tier Tribunal relate to penalties for...
July 17, 2014
New payment demands in enquiry cases?
In the next couple of weeks, HMRC will be given controversial new powers to...
July 14, 2014
Associated company rules: a welcome simplification
Even readers with relatively short memories will recall a time when the difference between...
July 11, 2014
Conflicting decisions on late return penalties: who was right?
Coincidentally, a number of First-tier Tribunal decisions have recently been reported involving appeals against...
May 22, 2014
Catch a falling (Proton)Star: the vagaries of EIS relief
The idea of the Enterprise Investment Scheme is simple – you get income tax...
May 8, 2014
Forms P11D: are you exposed?
In the run-up to the P11D filing deadline of 6 July, it is worth...
April 28, 2014
Pensions. Pensions. Pensions.
Since the Financial Conduct Authority’s (FCA) thematic review of annuities in February and the...
February 21, 2014
6 April 2014…
It’a a new dawn, it’s a new day, it’s a new tax year… –...
December 28, 2013
Rousing response to Cotter: more on carry-back claims
Hot on the heels of the Supreme Court decision in Cotter comes the Upper...
December 21, 2013
New rules imposing PAYE on LLP profit shares
Quite separately from the provisions on “mixed partnerships” (see here for our briefing), Finance Bill 2013...