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Brexit dominates the news headlines and it seems that one thing is certain: no one seems to know what's happening.
The 585 page Draft 'Brexit' Withdrawal Agreement includes transitional rules for the treatment of goods, and a ‘backstop’ to ensure the requirement for no north-south hard-border in Ireland will be maintained.
At Budget 2018 the chancellor announced the introduction of a new Structures and Buildings Allowance (SBA) for the construction costs of non-residential structures and buildings.
HMRC's latest Employment Related Securities (ERS) Bulletin contains some handy tips. Here is our enhanced version.
The government has announced plans to resurrect the new probate fee banding structure proposed in 2017.
In Vasco Properties Ltd v HMRC [2018] TC06801 the First Tier tribunal allowed an appeal against RTI late filing penalties; HMRC failed to show that the returns were late.