In HMRC v Smith & Williamson Corporate Services and Patrick Smiley UKUT [2015], a payment received by a new employee from a third party in respect of his client connections was held to be employment income and not a capital payment in respect of any transfer of goodwill.
Parliament to debate quarterly digital tax reporting petition
The government has announced that it will now debate the petition "Scrap plans forcing self employed & small business to do 4 tax returns yearly". A debate is required as over 100,000 people have signed.
Nichola's SME Tax w-update 8 January 2016
Hello
Happy New Year! Writing this year's guide to Tax Planning for the 2015/16 year end has been an enlightening experience following all the changes and proposals to tax over the last 12 months.
Tribunal Fees to be introduced despite opposition
The government is to proceed with the introduction of fees in the Tax Chamber of the Tribunal Service despite the strong opposition to the proposals.
HMRC's plans for quarterly reporting prove highly unpopular
The government's plans to make all the self employed report to HMRC on a quarterly basis are proving to be deeply unpopular with taxpayers. A petition against the measure has attracted over 105,000 signatures in a matter of weeks.
Nichola's SME Tax w-update 18 Dec 2015
Hello
This is our final update for 2015 and Oh, what a year! The proposed changes to dividend taxation was a surprise, over 66,000 of you read our guide on this subject, making it top of our hit parade of this year. Please see the links below to our Dividend Index.
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