The Office of Tax Simplification (OTS) have published terms of reference for their reviews ‘Stamp duty: review of remaining paper duty on shares etc.’ and ‘VAT General Simplification Review’.
SME Tax News
HMRC have published a new guidance note 'Your personal tax account'.
The Scottish parliament has confirmed the tax rates applicable for 2017/18.
HMRC have updated their guidance ‘Money Laundering Regulations: business inspections’.
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.