HMRC have published a response to their consultation earlier this year on ‘Simplifying the PAYE Settlement Agreement (PSA) process’.
SME Tax News
HMRC have published their Employer Bulletin for December 2016. We summarise the key content for you, with links to our detailed guidance on the topics covered.
HMRC have published a response to their consultation earlier this year on ‘Strengthening Tax Avoidance Sanctions and Deterrents'.
In The Crown and Cushion Hotel v HMRC [2016] TC05492 the First Tier Tribunal (FTT) allowed a deduction for corporation tax for payments made sponsoring the director's daughter’s motor sports activities.
HMRC have issued their Agent Update for December 2016 / January 2017: we have summarised the key content for you with links to our detailed guidance on the topics covered.
HMRC have published a response to their consultation earlier this year on ‘Reform of the substantial shareholdings exemption’.
HMRC have just issued some guidance for taxpayers who receive a follower notice or accelerated payment notice.
HMRC have published a response to their consultation earlier this year on ‘Reforms to corporation tax loss relief’.
HMRC have published a response to their consultation earlier this year: ‘Consultation on salary sacrifice for the provision of benefits in kind.’
In B&K Lavery Property Trading Partnership v HMRC [2016] UKUT 0525 the Upper Tribunal (UT) rejected an application to strike out an appeal on the grounds that HMRC had raised an argument not included in their closure notice.