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This Practical Tax Database and Virtual Tax Partner® Toolkit is your online tax partner. It answers all your key tax FAQs, is packed with useful and practical tax and business guidance.
The information gathered here is split into tax planning guides, FAQs, know-how and tools. With worked examples and tax compliance checklists.
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Nichola's SME Tax W-update 16 August 2019
Hello
We are trying to keep it light this week as so many folk are away on their holidays. We do feature a really interesting VAT case which is also useful if you are one of many of those advisers who ask what can my employment agency client do to remain more competitive?
Agency salary sacrifice expense scheme not a supply for VAT purposes
In HMRC v Pertemps Ltd: [2019] UKUT 0234 (TCC) the Upper Tribunal (UT) has confirmed that providing temporary staff with a salary sacrifice scheme in consideration for a small administration cost was not an economic activity and a supply for VAT made by the employer agency, it was simply an efficient method of paying staff.
UT rules loyalty bonuses are annual payments
In HMRC v Hargreaves Lansdown [2019] UKUT 246 the Upper Tribunal held that loyalty bonuses were annual payments and should have had tax deducted at source.
Non-dom numbers decline again
HMRC have released their annual numbers for non-UK domiciled taxpayers and estimates show that the number of non-doms in the UK for 2017/18 have again decreased compared to the previous tax year.
Nichola's SME Tax W-update 8 August 2019
Hello
We are publishing a day early this week. As it's 'the silly season'* we have more tax bait, this time seven things you can do to improve your tax health (and that of your employees). Some of them will help your actual health too...
How digital technology businesses deal with tax
HMRC has published ‘Qualitative research to understand digital tech businesses’ about research undertaken to understand how digital technology businesses deal with tax.
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