In Susan Corbett v HMRC [2014] TC 03435, a wife, who had apparently resigned from her husband’s business was still treated as an employee for the purposes of Capital Gains Tax (CGT) relief.
VAT: late payment by DD not a reasonable excuse?
In Gillens Limited v HMRC [2014] TC 03406 a company was late in making its VAT payment having failed to allow time for a payment to clear. It did not know that HMRC provides an accelerated payment solution in these circumstances (neither did we!).
Creative Industries Tax Reliefs: At a glance
What are Creative Industries Tax Reliefs? Which Creative Industries Tax Relief are you eligible for? When should relief be claimed under Audio-Visual Expenditure Credit (AVEC) and Video Games Expenditure Credit (VGEC)?
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UK/Swiss Agreement
The UK/Swiss co-operation agreement came into force on 1 January 2013. This is not a disclosure facility as such. In February 2015 HMRC created a standard disclosure pack for Swiss offshore disclosures.
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