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P11D filing deadline looming
Business TaxThe deadline for employers to file P11D forms for 2023/24 is 6 July. You need to be aware of a crucial change this year. Why should you check the position even if you've already made the submission?
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Taxpayer victory bucks trend in SDLT row
Personal TaxStamp duty land tax (SDLT) refund claims have been a target of HMRC investigations over recent years. This is usually due to weak claims for non-residential rates to apply, and HMRC has had a lot of success at the tribunals. However, a taxpayer has just won their case. What was different this time?
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HMRC can't fix Class 2 NI problem
Personal TaxSome people have been receiving mysterious refunds of Class 2 NI in recent weeks. HMRC has now provided an update on the issue. What’s going on?
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Salary advances: change to reporting rules
Business TaxWhere an employer makes part of a salary payment to an employee early, strict rules dictate when this must be included in the payroll real time information reporting. A recent change has relaxed the rules – what do you need to know?
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What do the main parties intend to do with tax?
VAT, Business Tax, Personal TaxWith three weeks to go until the election, the main parties have been making tax-related promises. What do we know so far?
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Supplies were VATable, but assessment was out of time
VATHMRC is notoriously strict on taxpayer deadlines, e.g. when making claims for tax relief. However, it must also follow the rules. In a recent tribunal case, HMRC was told it was too late to collect underpaid VAT of nearly £250,000. What went wrong?