-
Tribunal issues warning to deter doubtful SDLT claims
Personal TaxThe First-tier Tribunal (FTT) recently rejected an appeal from a company that a building was “non-residential” due to it being in a state of disrepair. However, it also issued a warning to deter future cases. What’s the full story?
-
HMRC won't appeal NI decision
Business TaxTwo businesses paid their employees’ car allowances. They said no NI was payable on these to the extent the cars were used for business. HMRC argued the payments were just earnings and so liable to NI. How did the Upper Tribunal (UT) rule?
-
Lord Sugar falls foul of little-known residence rule
Personal TaxLord Alan Sugar has found himself in the spotlight after he alleged his accountant gave him incorrect advice in respect of his tax residence. What went wrong?
-
HMRC reopens self-assessment helpline
Personal TaxHMRC’s self-assessment helpline was closed in June. It's now reopened for calls ready for the tax return filing season. What do you need to know?
-
HMRC issues reminder about new R&D tax relief rules
Business TaxDespite new requirements for research and development (R&D) claims being in force for a month, almost half of claims made since then have omitted the necessary information. How can you avoid missing out?
-
Basis period reform - HMRC to provide online overlap relief form
Business Tax, Personal TaxHMRC has followed up its recent guidance regarding the abolition of basis periods with a brand-new online form for requesting overlap relief records. Who’s the form for and when will it be available?