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HMRC confirms penalty for non-compliant trusts
Personal TaxTrusts can be a complex subject when it comes to tax. Recent changes mean that even the most basic of arrangements might need to be declared to HMRC. What penalty could you incur if you don’t get things right?
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Rugby pundit wins ruck with HMRC
Personal TaxHMRC has lost the latest in a string of employment status cases against a rugby player turned commentator. What were the key findings this time round?
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Tax deposit certificates need to be used this year
Business Tax, Personal TaxHMRC is writing to taxpayers who have purchased a certificate of tax deposit (CTD) to remind them that the scheme is closing this year. When do these need to be used by, and what should you do if you can’t use them?
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Option to tax changes from 1 February
VATFrom 1 February, HMRC will no longer acknowledge receipt of paper option to tax notifications. How do you ensure you receive evidence of the notification after that date?
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Tribunal says personal liability notice was valid
Business lawThe Upper Tribunal recently considered a case where the director of a limited company was issued a notice to make good the company's unpaid NI liabilities following a liquidation. He tried to argue that some of the £300,000 was time barred under statute. What happened?
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Government crackdown on repayment agents
Personal TaxRepayment agents are those that solely exist to secure refunds for unclaimed reliefs, e.g. for the marriage allowance or fixed-rate deductions. However, many require customers to sign away their rights to receive the refund directly. The government has announced plans to clamp down on this type of practice. What are the principal concerns?