The Scottish Parliament has published a consultation: 'A Scottish approach to taxation call for evidence' ahead of developing a new approach to taxation.
Change in flat rate scheme percentage can be backdated
In JJK Engineering Ltd v HMRC [2016] UKFTT TC05351 the First Tier Tribunal (FTT) allowed the company to backdate the change to their business category from "Architect, civil or structural engineer" to "Any other activity not listed elsewhere”.
Autumn Statement date announced
Chancellor Philip Hammond will deliver his first Autumn Statement on Wednesday 23 November 2016, this will outline proposals for Budget 2017.
No Class 1A NIC liability? Tell HMRC online
Employers and agents no longer have to submit a paper form P11D(b) to HMRC if they have not submitted any P11D forms.
Childcare providers: sign up now for Tax-Free Childcare
HMRC has begun contacting registered childcare providers inviting them to sign up online to make sure that they are eligible to receive payments from the tax-free childcare accounts being introduced from early 2017.
Nichola's SME Tax w-update 9 September 2016
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