Despite HMRC’s efforts, their IR35 assessment tool is fundamentally flawed, produces inaccurate results, and unless they go back to the drawing board it will ... Continue Reading
Limited Companies Limited Liability Companies As Asset ProtectionAs far as business is concerned, the limited liability company is probably the original and oldest ... Continue Reading
HMRC recently published their latest error and fraud statistics for tax credits covering the 2015-16 tax year: they are still struggling to deal with errors arising ... Continue Reading
We take a look at the latest developments in the intermediaries legislation. The prognosis is not good. Introduction Many readers will know already that the 2017 ... Continue Reading
Capital Gains Tax (CGT) is charged in the following situations, the exact circumstances of which determine who is liable for the CGT, if due. On creation of ... Continue Reading
As the P11D season is now upon us, a timely reminder of developments in the reporting process for 2016/17 forms. Introduction The P11D regime for reporting employee ... Continue Reading
When it comes to late filing penalties, the facts on the ground amply illustrate HMRC’s success at failing to live up to its own policy goals. Enough is enough. ... Continue Reading
An introduction to the key benefits of the Enterprise Investment Scheme and Seed Enterprise Investment Scheme, by Kris Bolton of Current Capital. Introduction A ... Continue Reading
The Tax Profession’s Safety Net It is well known that the legal profession provides a safety net for people who critically need legal advice but can’t ... Continue Reading
Peter Vaines mulls over the implications of the General Election for the Finance Act(s) and points out that, while the taxpayer had a good result in a recent PPR ... Continue Reading
