VAT MOSS -New draft legislation
All businesses who sell digital services (such as ebooks, online video etc) to non-business customers in other EU countries need to account for the VAT [...]
Marriage Allowance – New stats revealed
Recent government statistics have revealed that out of the four million eligible couples, around half are still not benefiting from the income tax Marriage Allowance [...]
Landlords Cash Basis of Accounting
For returns from the period beginning 6th April 2013 a voluntary form of cash basis accounting was introduced but only for unincorporated trading businesses with [...]
Contractor claims another IR35 win
HMRC appears to be increasing challenges it makes under the IR35 rules, but it doesn’t always win the argument at the tax tribunal. The latest [...]
Trading loss relief denied as football agent loses appeal
In the case of Jerome Anderson v HMRC which was heard by the Upper Tier Tribunal the decision by the First Tier Tribunal to disallow [...]
Child Benefit Clawback- a case taken to First Tier Tribunal
The high income child benefit charge (HICBC) is the mechanism, to clawback child benefit. In brief, a high earner has to pay more tax to [...]
Statutory Maternity Pay -latest Case
Statutory Maternity Pay (SMP) must be paid to a pregnant employee who has been continuously employed by the employer for at least 26 weeks, up [...]
Tax News Round-up March 2018
NO MAJOR TAX CHANGES IN CHANCELLOR’S SPRING STATEMENT As announced last year, the Chancellor’s Budget will in future take place in the Autumn each [...]
National Minimum Wage Increases -1st April
Rates of National Minimum Wage and Living Wage. The National Minimum Wage (NMW) rates per hour will increase from 1st April 2018 so that [...]
Certificate of residence – DTA’s
Individuals and organisations which receive income or gains from other countries, typically pensions or royalties, may have overseas tax deducted from those payments unless they [...]