HMRC

Tax / HMRC in-house digital spend hits £73m

Revenue and Customs Digital Technology Services (RCDTS) Ltd, the not-for-profit company set up by HMRC in the wake of the decision to end the outsourced Aspire commercial contract, reported income of £73.7m last year, up from £59.8m the year before

Tax / HMRC criticised over 'stretched' resources and helplines

The standard of service on HMRC helplines and 'stretched' resources remain major concerns for taxpayers, exacerbated by the additional pressure due to Brexit, according to the latest research into attitudes to the tax authority

Tax / Top tax tips: when expenses are non deductible against income

Jonathan Amponsah, founder of The Tax Guys, gives a rundown of 10 expenses which cannot be claimed against income even if incurred for business, highlighting potential tax traps after HMRC wins in Healy and Samadian expenses cases

Tax / Government exempts Windrush compensation payments from tax

Payments made under the Windrush Compensation Scheme will be exempt from income tax, inheritance tax and capital gains tax, HMRC has announced

Tax / HMRC promises leniency despite slow take up of Making Tax Digital

HMRC has promised not to throw the book at firms who struggle to register for Making Tax Digital (MTD) as new figures show total take-up lagging in certain sectors

Tax / Scope of reduced VAT rate for solar panels narrows

The VAT incentive for installing energy efficiency measures in residential accommodation is to be amended to bring the UK into line with EU rules, HMRC has confirmed

Tax / Finance Bill 2019-20 sets out £1.1bn tax grab from payroll working extension

The government has published Finance Bill 2019-20 with 17 key tax changes, including off-payroll working rules for the private sector which are expected to raise £1.1bn in the first year, extension of HMRC powers in GAAR investigations and the 2% digital services tax 

Tax / Talksport presenter wins £143k IR35 appeal

Talksport radio show host Paul Hawksbee has won his IR35 appeal at a First Tier Tribunal (FTT), marking another defeat for HMRC over the question of whether broadcasters working via personal service companies (PSCs) should be considered as employees, reports Pat Sweet

Tax / Five-day turnaround time for MTD direct debits

Taxpayers need to allow five working days to set up a direct debit instruction for the new Making Tax Digital (MTD) service

Tax / P11Ds and payrolling benefits

With the 2018/19 P11D deadline looming, Croner Taxwise payroll adviser Samantha O'Sullivan examines the pros and cons of payrolling benefits, plus key registration and filing dates

Tax / £1.5m second-hand bond scheme breaks tax rules

The General Anti-Abuse Rule (GAAR) advisory panel has outlawed a disguised remuneration scheme involving employee rewards linked to a second-hand bond, labelling it as abusive tax avoidance

Tax / Nunn: time to scrap double tax return in first year of new business

Calls to remove the need for businesses to complete two tax returns in their first year, put forward by the Office of Tax Simplification, could be implemented overnight. Yvette Nunn, director of Berkeley Associates, sets out a simple change to Companies House’s default position

Tax / Childcare and tax: 30-hours free childcare – part 4

In part four of a series on childcare tax issues, Julie Clift CTA, specialist tax writer at Croner-i, examines how the government’s 30-hours free childcare scheme works and the various tax compliance issues

Tax / Tax updates: July 2019

In this month’s round up of tax news concerns over the number of unregulated tax agents, return of film fund tax breaks, small businesses account for largest percentage of tax gap, HMRC cracks down on fake phone calls and France tops list for providing unlawful tax breaks  

Tax / Football player’s image rights taxable as earnings

In the case of Hull City AFC (Tigers) v HMRC TC/2015/02945, a tribunal ruling stressed the importance of substance when structuring image rights deals, in a decision which has implications beyond footballers, explain Mark Davies and Sian Armitage of Mark Davies & Associates
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