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SME Tax News

PAYE determination on employer upheld

Last Updated: 31 August 2023

In Champneys Tring Limited v HMRC [2017] TC 05685 the First-tier Tribunal (FTT) upheld a PAYE determination on an employer who operated an incorrect tax code.

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Enhanced protection: late application allowed

Last Updated: 31 August 2023

In John Jackson v HMRC [2017] TC05818 the First-tier Tribunal allowed a late application for enhanced protection: the taxpayer had a reasonable excuse for his latenesss.

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New online trust registration

Last Updated: 31 August 2023

In June 2017 HMRC will launch a compulsory online Trusts Registration Service for all trusts with UK tax liabilities and complex estates.

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Finance Bill 2017: Royal Assent

Last Updated: 31 August 2023

Finance (No 2) Bill 2017 received Royal Assent on 27 April 2017, becoming Finance Act 2017 and parliament was dissolved on 3 May 2017.

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Private Client CPD: What's on? April 2017

Last Updated: 06 November 2023

A round-up of the latest developments in tax for private clients, covering Income Tax, Capital Gains Tax (CGT) and Inheritance Tax (IHT).

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Construction sector supply chain fraud: consultation

Last Updated: 31 August 2023

HMRC have published a consultation ‘Fraud on provision of labour in the construction sector: consultation on VAT and other policy options’.

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HMRC Agent Update April / May 2017

Last Updated: 31 August 2023

HMRC have issued their Agent Update for April / May 2017: we have summarised the key content for you with links to our detailed guidance on the topics covered.

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HMRC: no more P60 information over the phone

Last Updated: 31 August 2023

From 2 May HMRC will no longer provide agents with information on their clients’ pay, tax and employment history over the phone.

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HMRC tackles football transfer fees

Last Updated: 31 August 2023

On Wednesday morning HMRC raided football clubs Newcastle United and West Ham United as part of an investigation into tax fraud. It is probably in connection with transfer fees.

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Fines for unsolicited texts and emails

Last Updated: 31 August 2023

The Information Commissioner (ICO) has fined a North West financier £40,000 for sending out thousands of unsolicited marketing texts promoting loans.

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Subcategories

Archived SME tax news Article Count:  336

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