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This week starts with a comedy moment.
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In Blackhorse Property Management Ltd v HMRC [2016] TC05449 the First Tier Tribunal (FTT) upheld but reduced a penalty for failing to register under the money laundering regulations.
The Office of Tax Simplification (OTS) has published “Closer alignment of income tax and national insurance: a further review” which sets out analysis and possible options for NIC reform.
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The US presidential election result 'trumped' all other news this week; it has certainly seemed like Brexit+++.
In November 2016 the Office of Tax Simplification (OTS) published their final reports on small company tax reform, recommending that ‘Lookthrough taxation’ proposals be dropped but those for a new ‘Sole Enterprise with Protected Assets (SEPA)' trading vehicle be taken forward.
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The seven main tax and accounting bodies have sent a rocket through the tax avoidance industry by introducing guidance to prevent their members from promoting or creating tax avoidance schemes.
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