Trust Taxation We are still awaiting the promised consultation on trust taxation announced in the Autumn 2017 Budget. However, in the meantime HMRC have updated their guidance on how different types of
SHORT-TERM BUSINESS VISITORS HMRC are consulting on ways to simplify the tax treatment of short-term business visitors from the foreign branch of a UK company, to ensure the UK is an attractive
What is the 2019 loan charge? This is a tax charge on any outstanding loans that exist as a result of a disguised remuneration tax avoidance scheme. It applies to any loans
NOTIFY HMRC OF EMPLOYEE BENEFITS TRUSTS AND SIMILAR LOANS BY 30 SEPTEMBER HMRC have published revised guidance on settling tax liabilities in relation to the use of disguised remuneration schemes involving Employee
New VAT rules for building trade in 2019 Under new VAT rules due to come in on 1 October 2019 builders, sub- contractors and other trades associated with the construction industry will
Tax diary: All the main tax events for March / April 2018 Welcome to this month’s Tax Diary, providing you with all the main tax events for the next couple of months
HMRC lose IR35 case In the February newsletter we reported the Tax Tribunal decision involving Christa Ackroyd Media Ltd, a company set up by a TV presenter to supply her services to
Form P11Ds to include Benefits in Kind provided by salary sacrifice Employers need to report all Benefits in Kind (BiKs), including those under the Optional Remuneration Arrangements (OpRAs) or “salary sacrifice” arrangements,
Tax advantage of EMI share option schemes lapses HMRC have advised companies to consider delaying the grant of Enterprise Management Incentive (“EMI”) share option schemes until fresh State Aid approval has been
Cash and digital payments considerations One of the announcements in the Spring Statement was the possible demise of the 1p and 2p coins and the £50 note, but for different reasons. It seems
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