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This Practical Tax Database and Virtual Tax Partner® Toolkit is your online tax partner. It answers all your key tax FAQs, is packed with useful and practical tax and business guidance.

The information gathered here is split into tax planning guides, FAQs, know-how and tools. With worked examples and tax compliance checklists.

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In its continuing efforts to clamp down on the practice of “disguised self-employment” HMRC is proposing the introduction of a new quarterly reporting regime for agencies and intermediaries who supply self-employed workers.

The UK's past practice of offering sweetheart tax deals to multinationals may have amounted to illegal state aid. 

In Donald Fitzroy Currie v HMRC [2014] TC 03997 a taxpayer was denied Special relief in respect of his out of time appeal against determinations made by HMRC. The tribunal also established the extent of its powers to decide special relief cases.

Good morning,

This time we have quite a few "quick news" items for you to speed read. Our featured "Essential reading" includes several items on penalties and following the introduction in the 2014 Finance Act which outlines the requirement to file an online annual return for shares, options and securities there is also a new tough penalty regime for late filing to embrace.

HMRC have recently announced the end of paper EMI1 notifications.

Following the successful of the "No" campaign, Scotland remains part of the United Kingdom. The government has already promised new devolved powers to enhance the Scottish Parliament and significantly these include extensive powers over taxation. Will Scotland now become a tax haven? 

  1. RTI all change: no penalties for SMEs until 6 March 2015
  2. Nichola's SME tax w-update 4 Sept 2014
  3. RTI: Micro-employers' exemption ended in April 2016
  4. Rangers EBT: HMRC to appeal
  5. Offshore consultations 2014

 

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