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This week we look at employee share schemes, a new Agent update, whether a land sale is capital or revenue, an IR35 appeal clears its first huge hurdle and many more fascinating tax things, plus you can buy tickets to our first-ever Virtual Tax Partner practical tax conference.
A survey by the waste management company Veolia has found that 83% of UK companies don't know about the Plastics Packaging Tax due to come in next year.
HMRC have issued their Agent Update for August 2021. We have summarised the key content for you with links to our detailed guidance on the topics covered.
The government, via the Home Office, has decided not to go ahead with plans to introduce a centralised register of bank account and safe deposit box ownership due to the high costs involved compared to the potential benefits.
Can you ask Companies House to extend your filing deadline for company accounts? You can apply to extend your deadline if you cannot send your accounts because of an event that is outside of your control.
HMRC have issued their latest Employment-Related Securities Bulletin which includes some useful tips. Here is our enhanced version with links to our guides.
Taxpayers entitled to a refund of amounts paid to settle a Disguised Remuneration (DR) scheme which fell out of the loan charge following the December 2019 independent review, must ensure their claims are with HMRC by 30 September 2021.
In George Mantides v HMRC [2021] UKUT 205, a hospital locum successfully challenged part of the First Tier Tribunal’s (FTT) reasoning in his ongoing IR35 appeal as to the terms of the hypothetical contract. The Upper Tribunal (UT) found that the FTT was not entitled, on the evidence, to make certain findings as to the notice periods and working hours.
In Heather Whyte v HMRC [2021] TC08215, the First Tier Tribunal (FTT) found that six building plots sold from the grounds of a listed mansion house had been appropriated to trading stock. No Capital Gains Tax (CGT) Private Residence Relief (PPR) was available.
Hello,
This week we take a closer look at the tax incentives provided to help us reduce our CO2 emissions. HMRC has a new Employer Bulletin, tax film schemes reach the Court of Appeal, and our tax conference tickets go on sale.