If you fill in the repayment pages of your Self-Assessment Tax Return you may not receive the refund in the account you have specified following HMRC policy change.
If you fill in the repayment pages of your Self-Assessment Tax Return you may not receive the refund in the account you have specified following HMRC policy change.
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This time we are having a closer look at late filing penalties. We also have new guides on the disguised remuneration loan charge.
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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.
Happy New Year.
We start the year with Agent and Employer updates and consultations from HMRC.
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.
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