Tax investigations – a recap

How HMRC tackles tax fraud was covered in a recent webinar. At a recent ‘talking points’ webinar HMRC summarised some of the main points on how it tackles fraud and related issues such as the use of the Contractual Disclosure Facility (CDF) and the potential liability...

ATED – a potted history

Annual tax on enveloped dwellings – what you need to know. ATED charges increased again in 2018 as those filing returns in April will know. The increase amounts to some 3% on prior year ATED charges. With the regular annual increases since the tax was introduced in...

P11D deadlines

New ‘special rules’ will shortly impact on the filing of P11D returns. The 2017/18 tax year will be the first tax year where the value and types of benefits that employers report on their 2017/18 forms P11D and P11D(b) can be affected by the introduction of ‘special...

VAT special schemes

Businesses could benefit from considering these special schemes. As the Making Tax Digital (MTD) for VAT April 2019 date looms large (coupled with delays to HMRC’s digital projects) it is worthwhile looking at VAT special schemes. A number of special schemes are...

GDPR and cyber-crime

Are you prepared for a cyber-attack? The National Cyber Security Centre (NCSC)  ‘Would You Be Ready?’ online test asks questions to help SMEs assess if they are prepared for various incidents and it also provides tips on how to safeguard assets. NCSC highlights...

Another HMRC IR35 defeat

Following on from other recent IR35 cases, which we’ve reported, its come to light HMRC have lost another case. The recent cases we know about are: Jensal Software  – taxpayer won MDCM – taxpayer won Ackroyd – HMRC victory The latest one...