If you want to benefit from transitional relief on investment growth from a disguised remuneration scheme you have to register your interest to settle with HMRC by 31 October 2016.
SME Tax News
HMRC have issued their Agent Update for October / November 2016: we have summarised the key content for you with links to our detailed guidance on the topics covered.
From 30 September 2016, advisers must notify clients with offshore investments that HMRC will receive information under the Common Reporting Standard from over 100 other countries about their identity and the investments held.
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This time we have the extraordinary case of what happened when the BBC attempted to manipulate the law, last minute warnings on disappearing allowances and something for granny.
HMRC have published their Employer Bulletin for October 2016. We summarise the key content for you, with links to our detailed guidance on the topics covered.
In Paya Limited and Tim Wilcox Limited v HMRC [2016] TC03856 the BBC fails to persuade the First Tier Tax Tribunal (FTT) that 'Aunty knows best' when it comes to IR35 witness evidence
The leading tax and accounting bodies have published their responses to the Office of Tax Simplification (OTS) discussion papers on small company tax reform, ‘Lookthrough taxation’ and ‘Sole Enterprise with Protected Assets'.
Business Premises Renovation Allowance (BPRA), a relief which can provide 100% relief for expenditure on converting or renovating unused commercial property for business use, comes to an end on 31st March 2017 (5 April 2017 for companies).