The Chartered Institute of Taxation (CIOT) have written an open letter to Phillip Hammond asking him to reform the way tax policy is made in the UK.
Nichola's SME Tax W-update 29 September 2016
Hello
This time we have one of our regular SME tax update specials. We also have some very interesting developments in devolving taxes and of course, there is much more if you read on.
Careless error leads to pensions charge
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HMRC's draft guidance on the new Northern Ireland Corporation Tax regime paves the way for a lower rate of Corporation Tax than the rest of the UK.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.
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