HMRC have issued their Agent Update for February 2016: we have summarised the key content for you with links to our detailed guidance on the topics covered.

The Government’s new savings allowance is an excellent idea but needlessly complex in its implementation says the Low Incomes Tax Reform Group (LITRG).

Julie Deane, CEO of the Cambridge Satchel Company, has made ten recommendations along with her self-employment review, which was commissioned by David Cameron in July last year.

In David Crossman v HMRC [2016] UKFTT TC04811 the First Tier Tribunal (FTT) denied a claim for reasonable excuse when an accountant failed to notify a bathroom fitter of his obligations under the CIS scheme, but agreed that some payments he made were not within the scheme.

 In R (on the application of City Shoes Wholesale Ltd) v HMRC [2016] EWHX  107 (Admin) an application for judicial review was denied to nine EBT operators who were refused the benefits of the LDF.