If salaried members of LLPs have agreed to increase their capital contribution in order to disapply the new Finance Act 2014 rules, they must pay by 5 July or be treated as employees. 

A speculative landfill and land consultancy counts as a business for capital gains tax (CGT) section 162 incorporation relief.

HMRC produce a helpcard for companies who are Construction Industry Scheme (CIS) subcontractors together with its Top Ten tips in making a successful repayment claim from HMRC.

HMRC has started sending out P800s as part of the 2013/14 end-of-year reconciliation process for individuals in PAYE. This compares the tax paid with the tax which is due, according to the information on HMRC’s records. All P800s should be checked for accuracy.

HMRC have successfully appealed the 2012 decision of the First Tier Tribunal (FTT) that would have allowed F1 racing team McLaren tax relief on a £32 million fine imposed for cheating.