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SME Tax News

Personal Tax Account: new HMRC guidance

Last Updated: 31 August 2023

HMRC have published a new guidance note 'Your personal tax account'.

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Scottish Taxes: rates announced for 2017/18

Last Updated: 31 August 2023

The Scottish parliament has confirmed the tax rates applicable for 2017/18.

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Money Laundering: updated HMRC guidance

Last Updated: 31 August 2023

HMRC have updated their guidance ‘Money Laundering Regulations: business inspections’.

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Property dilapidation compensation: capital not income

Last Updated: 31 August 2023

In James Allan Thornton v HMRC [2016] UKFTT 767 the First Tier Tribunal (FTT) concluded that a dilapidation compensation payment made to a landlord was a capital, not an income, receipt.

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Abolishing Class 2 NICs: Consultation response

Last Updated: 31 August 2023

HMRC have published a response document ‘Abolishing Class 2 and reforming Class 4 National Insurance Contributions’ following an earlier consultation. 

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Latest list of deliberate defaulters

Last Updated: 31 August 2023

HMRC has released the latest 'name and shame' list of deliberate tax defaulters. The list details the name of the defaulter, the industry, tax avoided, and penalties charged.

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Making good on Benefits In Kind: consultation response

Last Updated: 31 August 2023

HMRC have published a response to their consultation earlier this year: ‘Alignment of dates for ‘making good’ on benefits-in-kind.

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Simplifying PSAs: consultation response

Last Updated: 31 August 2023

HMRC have published a response to their consultation earlier this year on ‘Simplifying the PAYE Settlement Agreement (PSA) process’.

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HMRC: Employer Bulletin December 2016

Last Updated: 31 August 2023

HMRC have published their Employer Bulletin for December 2016. We summarise the key content for you, with links to our detailed guidance on the topics covered.

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Penalties for enablers of avoidance: consultation response

Last Updated: 31 August 2023

HMRC have published a response to their consultation earlier this year on ‘Strengthening Tax Avoidance Sanctions and Deterrents'.

Read more …

Subcategories

Archived SME tax news Article Count:  336

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What's new?

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