Personal tax

Tax | HMRC to contact self employed claimants for grant four SEISS applications

As the fourth Self Employment Income Support Scheme (SEISS) is due to open for claims, HMRC has confirmed that it will be contacting eligible self employed individuals based on their tax returns in mid-April to give a date for making applications

13 Apr 2021

Tax

Tax | Off-payroll rules need reform to address contractor rights

Government must take action to clean up the ‘wild west’ supply chain that exploits freelance and contract workers and encourages tax avoidance schemes, say MPs

12 Apr 2021

Tax | Employed workers can claim working from home allowance for new tax year

Employed workers who were forced to work from home because of the pandemic can now claim the government’s working from home allowance for the 2021/22 tax year

9 Apr 2021

Tax

Personal tax

HMRC

Tax | Third of Scots not aware of devolved tax regime

With the likelihood of future devolution to Scotland, public awareness of taxation needs to be a priority of the Scottish government says ICAS

8 Apr 2021

Tax

Personal tax

Tax | Five things you need to know about IR35

The IR35 changes which came into force on 6 April 2021 are a monumental shift for accounting and payroll teams across the UK. Adam Prince, VP product management, compliance, at Sage explains

7 Apr 2021

Tax | Expat right to vote could have serious tax liabilities

The government is planning to allow more British expats the right to vote in UK elections – but this may come with a ‘tax sting in the tail’, warns tax and advisory firm Blick Rothenberg

7 Apr 2021

Tax | Personal allowance rises from 6 April tax year

HMRC has confirmed a rise in personal allowances for the new tax year starting 6 April 2021 while the dividends rate is frozen

6 Apr 2021

Tax

Personal tax

Tax | End of the tax year tips

As the end of the tax year fast approaches, Kevin Sefton, CEO of untied, the personal tax app, sets out the 10 steps to ensure you reduce your tax liability

30 Mar 2021

Tax

Personal tax

Tax planning

Tax | Call for reform on taxation of trusts for disabled beneficiaries

The Chartered Institute of Taxation (CIOT) is calling for specific reforms to the taxation of trusts despite the government pulling back from a wholesale review of this area

29 Mar 2021

Tax

Personal tax

Tax | Taxpayers with offshore income face heightened scrutiny

HMRC is consulting on ways to improve awareness of tax liability among UK taxpayers with offshore income after identifying low levels of awareness

24 Mar 2021

Tax | Cut in domestic air passenger duty rates planned

The government is consulting on options to consider how Air Passenger Duty (APD) could support regional connectivity, alongside the commitment to reach net-zero emissions by 2050, but has ruled out plans for a frequent flyer levy

24 Mar 2021

Tax

Personal tax

Budget

Tax | Inheritance tax reporting requirements simplified

Following recommendations by the Office of Tax Simplification, the government will reduce administrative burdens for those dealing with inheritance tax

24 Mar 2021

Tax

Personal tax

Budget

Tax | Government plans curb on non-rental of holiday lets

Owners of second homes will have to ensure they are renting out their properties for a minimum of 140 days a year if they cut their tax liability by registering for business rates

23 Mar 2021

Tax | HMRC powers will be ramped up to combat tax avoidance promoters

The government is strengthening HMRC powers as part of a raft of measures to clamp down on promoters of tax avoidance, with plans to be able to strike off directors for tax avoidance with the threat of two-year prison sentences

23 Mar 2021

Tax | Q&A: taxation of SEISS grants

In our weekly Q&A, Croner Taxwise tax adviser Patrick O’Brien explains the tax position for people and partnerships receiving Self Employment Income Support Scheme (SEISS) grants

23 Mar 2021

Tax | £600m tax avoidance market dominated by online promoters

The tax avoidance market is increasingly dominated by a hard core of specialist online promoters rather than bricks and mortar companies, while accounting firms are rarely involved in the sector now, HMRC has confirmed

23 Mar 2021

Tax | HMRC to contact self employed claimants for grant four SEISS applications

Tax | Off-payroll rules need reform to address contractor rights

Tax | Employed workers can claim working from home allowance for new tax year

Tax | Third of Scots not aware of devolved tax regime

Tax | Five things you need to know about IR35

Tax | Expat right to vote could have serious tax liabilities

Tax | Personal allowance rises from 6 April tax year

Tax | End of the tax year tips

Tax | Call for reform on taxation of trusts for disabled beneficiaries

Tax | Taxpayers with offshore income face heightened scrutiny

Tax | Cut in domestic air passenger duty rates planned

Tax | Inheritance tax reporting requirements simplified

Tax | Government plans curb on non-rental of holiday lets

Tax | HMRC powers will be ramped up to combat tax avoidance promoters

Tax | Q&A: taxation of SEISS grants

Tax | £600m tax avoidance market dominated by online promoters

Technical Alerts

Direct Tax | Off-payroll rules need reform to address contractor rights

Direct Tax | New claims for homeworking expenses required

Direct Tax | HMRC update QROPS manager guidance

Direct Tax | Off-payroll working changes take effect

Direct Tax | HMRC update year-end expenses and benefits guidance

Direct Tax | HMRC publish guidance on SDLT for non-residents

Direct Tax | HMRC update CIS guidance

Direct Tax | Tax-free savings newsletter 1

Direct Tax | HMRC update recognised overseas pension schemes notification list

Direct Tax | National Minimum Wage increases take effect

Direct Tax | Case report: SDLT: grounds do not have to be held for reasonable enjoyment

Direct Tax | Countdown Bulletin 54 – March 2021

Direct Tax | Case alert: SDLT: grounds do not have to be held for reasonable enjoyment

Direct Tax | Covid-19: HMRC update expenses and benefits guidance

Direct Tax | HMRC publish outcome summary on tackling disguised remuneration tax avoidance consultation

Direct Tax | HMT publishes summary of responses to SITR consultation