In its continuing efforts to clamp down on the practice of “disguised self-employment” HMRC is proposing the introduction of a new quarterly reporting regime for agencies and intermediaries who supply self-employed workers.
SME Tax News
At a glance: HMRC list seven things you need to do when employing staff for the first time.
A leading tax barrister has criticised the members of his profession who are prepared to accept a fat fee in return for issuing overly favourable opinions on tax avoidance schemes.
In CLP Holding v Singh and Kaur [2014] EWCA Civ 1103 the seller of a VAT opted property was left with a VAT bill after failing to provide for VAT in the sales contract.
In Carmel Jordan v HMRC [2014] TC4010 the FTT turned down an appeal against an information notice issued by HMRC during a Business Records Check (BRC) however it held it unreasonable to request information beyond the statutory records of the business.
In Karim Makji v HMRC [2014] TC04014 a taxpayer's attempts to limit an enquiry were not enough to allow an appeal against a schedule 36 information notice.
The UK's past practice of offering sweetheart tax deals to multinationals may have amounted to illegal state aid.
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This time we have quite a few "quick news" items for you to speed read. Our featured "Essential reading" includes several items on penalties and following the introduction in the 2014 Finance Act which outlines the requirement to file an online annual return for shares, options and securities there is also a new tough penalty regime for late filing to embrace.