HMRC have updated their guidance ‘Money Laundering Regulations: business inspections’.
SME Tax News
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.
HMRC have published a response document ‘Abolishing Class 2 and reforming Class 4 National Insurance Contributions’ following an earlier consultation.
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.
HMRC have published a response to their consultation earlier this year: ‘Alignment of dates for ‘making good’ on benefits-in-kind.
HMRC have published a response to their consultation earlier this year on ‘Simplifying the PAYE Settlement Agreement (PSA) process’.
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.
HMRC have published a response to their consultation earlier this year on ‘Strengthening Tax Avoidance Sanctions and Deterrents'.
In The Crown and Cushion Hotel v HMRC [2016] TC05492 the First Tier Tribunal (FTT) allowed a deduction for corporation tax for payments made sponsoring the director's daughter’s motor sports activities.
HMRC have issued their Agent Update for December 2016 / January 2017: we have summarised the key content for you with links to our detailed guidance on the topics covered.