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Apprenticeship levy (employers' briefing)

Apprenticeship levy (employers' briefing)

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: Last Updated: 18 October 2018

A practice note for paid subscribers.

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What's new?

HMRC increase AML fees from 1 May 2019
No tax relief for pension payments on divorce
Out of time loss relief enquiry was not valid
Input VAT allowed on director's legal fees
Indemnity was not a guarantee
EBT’s and EFRBS: Deadline for paying the loan charge
Nichola's SME Tax W-update 12 April 2019
Website & software costs
Consultation: Capital Gains Tax: Private Residence Relief: changes to the ancillary reliefs
VAT payment on UT appeal would cause financial extremity
Payment under guarantee secures CGT relief when paid
Revenue & Customs Brief 2 (2019) Import VAT deducted as input tax by non-owners
Court of Appeal confirms definition of Managed Service Company Provider
Actor's IR35 appeal fails
Time limits for making claims & adjustments
Nichola's SME tax W-update 8 April 2019
Now register non-resident companies for Corporation Tax
Zero rating of a rebuilt listed building damaged by fire
No Discovery out of normal time: adviser carelessness not established
Accountants’ failure: a reasonable excuse
No carelessness over pension contributions
PRR Discovery Assessment was out of time
Nichola's SME tax W-update 29 March 2019
What records to keep for Making VAT Digital
Preventing abuse of the R&D tax relief for SMEs
HMRC loses company car benefit case
Deliberate error: incorrect claims for director's subsistence
Appeals: VAT
Finance Act 2019 - March 2019
Agents fees

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