HMRC will in the next couple of weeks be able to demand billions in taxes from tax avoidance scheme users under its new Accelerated Tax Payments (ATPs) measures. Payment will be required where a scheme is disputed and it was disclosable under DOTAS.
Rangers wins EBT 'big tax case'
Rangers wins its 'big tax case', its EBT appeal. Loans made to players were genuine loans.
LLP capital contributions: by 5 July
If salaried members of LLPs have agreed to increase their capital contribution in order to disapply the new Finance Act 2014 rules, they must pay by 5 July or be treated as employees.
S162 incorporation relief: speculative activity is a business
A speculative landfill and land consultancy counts as a business for capital gains tax (CGT) section 162 incorporation relief.
CIS helpcards: to claim repayments
HMRC produce a helpcard for companies who are Construction Industry Scheme (CIS) subcontractors together with its Top Ten tips in making a successful repayment claim from HMRC.
HMRC starts annual PAYE reconciliations - check your P800
HMRC has started sending out P800s as part of the 2013/14 end-of-year reconciliation process for individuals in PAYE. This compares the tax paid with the tax which is due, according to the information on HMRC’s records. All P800s should be checked for accuracy.
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