In this month’s tax updates, cases include Loose Women’s star IR35 win while Hustle actor’s Big Bad Wolffe company loses NIC appeal, a taxpayer’s unsolicited tax returns are rejected, HMRC wins £40m Hyrax case, IR35 private sector rules released, Treasury reports on loan charge, HMRC consults on PRR and multinationals face CFC clawback

The key HMRC filing deadlines from May to July 2019 including deadline for Forms P46(Car) (printed form) for quarter ended 5 April, P60 payroll reporting to employees and confirmation statements showing benefits that have had tax collected through payroll in 2018/19

Download the HMRC CGT indexation allowance for December 2017 onwards, RPI Index for March 2019 and HMRC rates of interest, and the current stamp duty land tax (SDLT) and land and buildings transaction tax (LBTT) rates, and more

Rules set to come into force in 2020 will align the income tax and national insurance contributions (NICs) on termination awards and sporting testimonials, closing a current loophole, which allows effective tax planning

As the government begins to claim back money from apprenticeship levy payers’ accounts, Ben Rowland, co-founder of Arch Apprentices, looks at how employers can use, and not lose, the training cash

HMRC is ramping up its action against businesses which fail to prevent facilitation of tax evasion by staff, but compliance levels are low. Businesses should act now given the risk of corporate criminal investigations, explains Ben Jones, tax partner at Eversheds Sutherland

Media star Kaye Adams, the presenter of ITV’s Loose Women programme, is the latest celebrity to win an IR35 challenge, with a First Tier Tribunal (FTT) finding the terms of her personal services contract (PSC) for BBC radio shows meant she was not an employee and did not have to pay some £125,000 of PAYE and National Insurance contributions (NICs), reports Pat Sweet

HMRC has published preliminary guidance on how to prepare for changes to the off-payroll working rules from 6 April 2020, even though the consultation on the extension of the rules to the private sector has yet to close for comment

In a bid to improve payroll reporting, HMRC is running a trial aimed at simplifying the process for reporting corrections by extending the use of the real time information (RTI) full payment submission (FPS)

With Easter 2019 just around the corner, business owners are being urged to plan ahead if they are to avoid missing payments to staff and suppliers over the long Easter bank holiday weekend, according to advice from Pay.UK, which acts as the single operator for all UK retail payments

In a series of contradictory IR35 case decisions, some celebrity taxpayers have come out on top as tax tribunals have ruled against HMRC over the use of personal service companies. Aidan Grant, associate, and Peter Daniel, partner at Collyer Bristow LLP, consider the latest Kelly judgment and whether the current rules need clarification

Yvette Nunn, director of Berkeley Associates, unpicks the complexity of tax coding for high earners, the dreaded ‘K’ code and the problem when HMRC’s automation leaves little room for flexibility when things go wrong, without a payroll manager to intervene

In our monthly roundup of employment tax developments, Jackie Hall CTA, FCA, TEP, partner, RSM, reviews the consultation on plans to introduce IR35 off-payroll working rules for the private sector, plus PAYE tax codes for 2019-20 confirm £12.5K personal allowance

The key HMRC filing deadlines from April to July 2019 including the start date for Making Tax Digital for VAT from 1 April with 1 July onwards for initial VAT payments, last day of 2018/19 tax year and deadline for various tax claims and elections as well as use of CGT annual allowances and annual limit for pension contributions and deadline for various tax claims and elections

Changes to employment tax in the event of termination of employee contracts mean that payment in lieu of notice (PILON) is now treated as earnings so income tax and NICs are payable in full. Croner-i experts provide tips on how to make the correct tax calculation with a worked example