The Low Incomes Tax Reform Group (LITRG) is calling on HMRC to clear up confusion over future levels of child tax credit thresholds. LITRG have conveyed these concerns in the following statement issued after last week's budget:

Should I hold a buy-to-let or rental property personally or in a company?

Under the provisions of the Small Business Enterprise and Employment Act 2015 UK companies are prohibited from issuing bearer shares from 26 May 2015.  Companies which already had bearer shares were required to give notice to bearer shareholders that they must surrender them and have their holdings converted into registered shares by 26 June 2015, and the company had to spell out the consequences of not doing so.

HMRC has decided the extend the online reporting deadline for share schemes and other employment related securities returns by a working week following a spate of techical problems. 

Employees must reimburse their employers for any PAYE due on any notional payments made in the 2014/15 tax year within 90 days of the tax year end (section 22 ITEPA 2003). The deadline is 4 July.