In Peter Browne v HMRC [2016] TC05331 a careless delay in transferring funds between pension plans led to an unauthorised payment charge for the taxpayer.
Northern Ireland Corporation Tax
HMRC's draft guidance on the new Northern Ireland Corporation Tax regime paves the way for a lower rate of Corporation Tax than the rest of the UK.
Nichola's SME Tax w-update 22 September 2016
Hello
This time we are looking at the findings from new RTI research, Finance Act 2016, and we also have updates for Personal Service Company owners.
Managing Pay As You Earn in real time: challenges faced by micro-employers
It's official: RTI is confusing for small employers. HMRC have published new Real Time Information (RTI) research findings; “Managing Pay As You Earn in real time: challenges faced by micro-employers”. This looks at what drives reporting errors and how HMRC can help micro-employers meet RTI reporting requirements.
Nichola's SME Tax w-update 15 September 2016
A Scottish approach to taxation call for evidence
The Scottish Parliament has published a consultation: 'A Scottish approach to taxation call for evidence' ahead of developing a new approach to taxation.
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