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The US presidential election result 'trumped' all other news this week; it has certainly seemed like Brexit+++.
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The US presidential election result 'trumped' all other news this week; it has certainly seemed like Brexit+++.
In November 2016 the Office of Tax Simplification (OTS) published their final reports on small company tax reform, recommending that ‘Lookthrough taxation’ proposals be dropped but those for a new ‘Sole Enterprise with Protected Assets (SEPA)' trading vehicle be taken forward.
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The seven main tax and accounting bodies have sent a rocket through the tax avoidance industry by introducing guidance to prevent their members from promoting or creating tax avoidance schemes.
From 1 March 2017, members of seven professional tax and accounting bodies will be prevented from promoting or creating tax avoidance schemes under a new code of Professional Conduct in Relation to Taxation.
The High Court has ruled that the UK Government cannot trigger Article 50 to leave the EU without reference to Parliament.
In Elite Hand Car Wash v HMRC [2016] TC 05431 the First Tier Tribunal (FTT) rejected a taxpayer’s claim that HMRC’s RTI reporting relaxation for micro employers meant it did not have to file online.
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