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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.

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This time: HMRC is consulting a new quarterly reporting requirement for agencies in its efforts to clamp down on "false self-employment". With this comes yet another harsh penalty regime with fines of up to £3,000 for failing to retain records. This all follows HMRC's changes to the agency rules back in April. 

In its continuing efforts to clamp down on the practice of “disguised self-employment” HMRC is proposing the introduction of a new quarterly reporting regime for agencies and intermediaries who supply self-employed workers.

The UK's past practice of offering sweetheart tax deals to multinationals may have amounted to illegal state aid. 

In Donald Fitzroy Currie v HMRC [2014] TC 03997 a taxpayer was denied Special relief in respect of his out of time appeal against determinations made by HMRC. The tribunal also established the extent of its powers to decide special relief cases.

Good morning,

This time we have quite a few "quick news" items for you to speed read. Our featured "Essential reading" includes several items on penalties and following the introduction in the 2014 Finance Act which outlines the requirement to file an online annual return for shares, options and securities there is also a new tough penalty regime for late filing to embrace.

HMRC have recently announced the end of paper EMI1 notifications.

  1. Scotland: further (tax) challenges ahead
  2. RTI all change: no penalties for SMEs until 6 March 2015
  3. Nichola's SME tax w-update 4 Sept 2014
  4. RTI: micro-employers' exemption ended in April 2016
  5. Rangers EBT: HMRC to appeal