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SME Tax News

Direct recovery of debts: sign the petition

Last Updated: 26 September 2023

The Government's proposal for Direct Recovery of [tax] Debts will allow HMRC a free hand to dip into taxpayer's bank accounts has met with united opposition from all of the tax and accountancy bodies. Simply put, HMRC makes too many mistakes to be trusted, and any power which allows the Government to circumvent the normal legal process of an open court hearing is not something that that a civilised Western society expects. Please sign the petition to stop this measure.

Read more …

Direct recovery of debts: a power too far

Last Updated: 26 September 2023

Chancellor George Osborne’s plans to raid people’s bank accounts are a “power too far” for the taxman and will damage innocent families and vulnerable people, according to a powerful new coalition calling for him to ditch the proposals.

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CIOT call to exempt small employers from RTI

Last Updated: 26 September 2023

The Chartered Institute of Taxation (CIOT) is calling for a permanent exemption for small employers for PAYE Real Time Information (RTI) reporting.

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Settlement opportunity: tax on contractor loans (Now Closed)

Last Updated: 26 September 2023

Settlement opportunity: tax on contractor loans. HMRC gave contractors who entered contractor loan schemes tax avoidance arrangements an opportunity to pay their tax and avoid penalties. This closed on 30 June 2015.

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ERS: marketable security consultation

Last Updated: 26 September 2023

A new consultation, Office of Tax Simplification, review of unapproved share schemes: Marketable Security, makes recommendations which stand to reform the taxation of employment related securities.

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Employee Shareholding Vehicle consultation

Last Updated: 26 September 2023

Employee Shareholding Vehicle consultation. This idea was dropped in Novemeber 2014 due to lack of interest.

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Adjudicator upholds 90% of complaints about HMRC

Last Updated: 26 September 2023

The Adjudicator's Office has published its report for 2014. Dame Judy Clements and her team resolved 2,311 complaints about HMRC, upholding a staggering 90% of complaints either partially or substantially.

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HMRC plans stealth changes to PAYE codes

Last Updated: 26 September 2023

HM Revenue and Customs (HMRC) have published a draft Statutory Instrument which proposes a highly controversial change to the 2003 PAYE Regulations: the ability for HMRC to change a PAYE tax code by stealth. It is not clear from any documentation why it needs to make this change.

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Trouble at tribunal: proof of posting

Last Updated: 26 September 2023

Accountants BKL have reported some confusion by a First Tier Tribunal judge over whether there is any legal requirement to use a proof of posting certificates when filing a tax return.

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Rangers wins EBT 'big tax case'

Last Updated: 26 September 2023

Rangers wins its 'big tax case', its EBT appeal. Loans made to players were genuine loans.

Read more …

  1. HMRC’s powers - Going Too Far?
  2. LLP capital contributions: by 5 July
  3. RTI penalty letters - ignore if EPS filed
  4. What do the CABA really do?
  5. S162 incorporation relief: speculative activity is a business
  6. New HMRC Partnership manual

Subcategories

Archived SME tax news Article Count:  336

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