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
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
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
It’s more important than ever to do your Tax Return in good time The tax year is already well underway and most clients have got their information to us by 30 September
Taking a lodger? Don’t forget to claim “rent a room” landlord relief HMRC are carrying out a review of rent a room landlord relief to discover whether the scheme, introduced back in
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
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
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