Tax bodies ask HMRC to postpone 6 April 2016 changes to benefits and expenses reporting

Last Updated: 31 August 2023

Both the Institute of Chartered Accountants In England and Wales (ICAEW) and the Association of Taxation Technicians (ATT) have asked HMRC to consider postponing next April's changes to the employee benefits and expenses reporting systems.

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Consultation on the introduction of Tax Tribunal fees

Last Updated: 31 August 2023

The Government is consulting on a proposed introduction of fees in the tax chamber of the Tribunal Service, as part of a general fee reform of Courts and Tribunals fees.

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Direct Recovery of Debts targets Accelerated Payment Notices

Last Updated: 31 August 2023

HMRC's new briefing on their forthcoming Direct Recovery of Debts (DRD) powers fails to mention that the draft legislation now includes specific provisions in respect of payments due under the new Accelerated Payment Notice (APN) regime.

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New Dividend Allowance is tax rise ‘by the back door’, says professional body

Last Updated: 31 August 2023

The Association of Taxation Technicians (ATT) has expressed serious concerns about the £5,000 dividend allowance, announced in the Summer Budget.

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How dividends are taxed in 2016/17

Last Updated: 31 August 2023

After over a month of confusion following the Summer Budget as to how the government's new proposals for dividend taxation from 2016/17 will work, HMRC has now published a Dividend Allowance Factsheet with more detail and illustrative examples.

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ERS online filing: latest news

Last Updated: 31 August 2023

HMRC have made another announcement about the Employment Related Securities (ERS) Online service, as follows:

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  1. Employee Benefit Trusts (EBTs): last chance to settle with HMRC (now closed)
  2. Confusion over new tax on dividends
  3. Child credit confusion
  4. Buy-to-let ownership: personal or company? At a glance
  5. Bearer shares: abolished from May 2015

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