The Marriage Allowance, also referred to as the Transferable Allowance for Married Couples and Civil Partners, was introduced on 6 April 2015. What is it? How can I claim it? Is the timing of a claim important?
Tax-avoidance: what’s on?
Here is a summary of the top topical stories on tax avoidance that have hit the headlines, all from the viewpoint of an SME tax adviser.
Eclipse 35 film scheme: victory for HMRC
HMRC can clock up another victory in tax avoidance litigation. The Court of Appeal has dismissed an appeal by the Eclipse Film Partners No 35 LLP (Eclipse 35), upholding the earlier findings of the FTT, that it was not carrying on a trade.
IHT returns penalties for careless and deliberate errors
In Hutchings v HMRC [2015] TC04421, the main beneficiary of a deceased taxpayer received a tax penalty for failing to disclose for Inheritance Tax purposes a gift made from his dead parent’s undisclosed Swiss bank account. This is the first case under this legislation.
Company car online updater
HMRC have launched a new trial online facility that allows employees to update their own company car details.
Where is HMRC's What's New?
This is a freeview 'At a glance' guide to locating HMRC's 'What's New' page.
- How to reclaim s.455 tax paid on loans to participators
- Lawfully voted dividends incapable of being reclassified as earnings
- Male Londoners are most likely to file their tax returns late!
- Consultation: Temporary workers – relief for travel and subsistence expenses
- Private residence relief: a trade or a gain?
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