The Chancellor will make his Autumn Statement on Wednesday 25 November 2015, and will also publish an Office for Budget Responsibility forecast and Spending Review.
Tax bodies ask HMRC to postpone 6 April 2016 changes to benefits and expenses reporting
Both the Institute of Chartered Accountants In England and Wales (ICAEW) and the Association of Taxation Technicians (ATT) have asked HMRC to consider postponing next April's changes to the employee benefits and expenses reporting systems.
Consultation on the introduction of Tax Tribunal fees
The Government is consulting on a proposed introduction of fees in the tax chamber of the Tribunal Service, as part of a general fee reform of Courts and Tribunals fees.
Direct Recovery of Debts targets Accelerated Payment Notices
HMRC's new briefing on their forthcoming Direct Recovery of Debts (DRD) powers fails to mention that the draft legislation now includes specific provisions in respect of payments due under the new Accelerated Payment Notice (APN) regime.
New Dividend Allowance is tax rise ‘by the back door’, says professional body
The Association of Taxation Technicians (ATT) has expressed serious concerns about the £5,000 dividend allowance, announced in the Summer Budget.
How dividends are taxed in 2016/17
After over a month of confusion following the Summer Budget as to how the government's new proposals for dividend taxation from 2016/17 will work, HMRC has now published a Dividend Allowance Factsheet with more detail and illustrative examples.
Page 164 of 178