Hello
We are back with some really interesting guides and updates this time.
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Hello
We are back with some really interesting guides and updates this time.
In Tottenham Hotspur Limited v HMRC [2016] UKFTT TC05143 the First Tier Tribunal (FTT) found that payments to players were termination payments and not subject to NIC.
In Alpine Contract Services v HMRC [2016] TC05148 a director's actions led to penalties for deliberate behaviour. The FTT's interpretation of the term 'potential lost revenue' created a windfall for HMRC.
HMRC have published their Employer Bulletin for June 2016. We summarise the key content for you, with links to our detailed guidance on the topics covered.
Hello
Just a short update this week, and we feature an item that deserves special attention. Accountants: are you MSC Providers?
When do the Managed Service Company rules apply to accountants? What exemption exists? What happens if you are a MSC provider?
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