Hello
It's been a busy start to the new year and with tax return season in full swing. We hope you will find our 2016/17 tax return toolkit really useful.
Nichola's SME tax W-update 2 January 2018
Happy New Year.
We start the year with Agent and Employer updates and consultations from HMRC.
Another win for Spurs
In HMRC v Tottenham Hotspur Limited [2017] UKUT 0453 (TCC), the Upper Tribunal (UT) considered whether termination payments to two football players (Peter Crouch and Wilson Palacios on their transfer to Stoke) should be subject to tax and NIC as earnings “from an employment” rather than under the special rules.
Taxing gains on UK immovable property - a consultation
Following the Autumn Budget 2017, HMRC have published ‘Taxing gains made by non-residents on UK immovable property - consultation’. This follows the chancellor's announcement that non-resident capital gains tax will be extended to include all UK property.
Autumn Budget 2017: summary
The chancellor, Philip Hammond presented his Autumn 2017 Budget on 22 November 2017. This summary covers his key new tax announcements.
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