Mark McLaughlin comments on a recent tax case where the early filing of a tax return caused problems for the taxpayer, when carrying back charitable payments under ... Continue Reading
Julie Butler looks at various tax issues concerning wind farms. IntroductionWith the increased number of “wind farms” and the increased income arising from ... Continue Reading
Peter Arrowsmith FCA highlights a selection of NIC matters, and points out that forms E101 will still be seen in certain circumstances. NIC Holiday Announced in ... Continue Reading
The Provincial Tax Practitioner has some unpleasant experiences with ‘Chris’ from HM Revenue & Customs. A Prophet of Doom called ChrisThe annoying yet familiar ... Continue Reading
Mark McLaughlin highlights the demise of Extra Statutory Concessions (ESCs)IntroductionExtra Statutory Concessions (ESCs) have been with us for decades, but are ... Continue Reading
HM Revenue & customs wants your opinion on proposals to change the special tax rules for furnished holiday homes which are let out commercially during the year.Furnished ... Continue Reading
With tougher penalties, HMRC increasingly mislaying papers and most now filing online, how can HMRC continue to justify not providing receipts for hand-delivered ... Continue Reading
LITRG reports that, from 1 January 2011, National Minimum Wage regulations will change, preventing low-paid workers from participating in travel and subsistence ... Continue Reading
HM Revenue & Customs has launched a consultation on how to improve the PAYE System.IntroductionHM Revenue & Customs (HMRC) wants to hear your views on how the Pay ... Continue Reading
LITRG draws attention to some topical issues including student tax, self assessment tax returns and tax payments, tax credits renewals and child trust fund changes. ... Continue Reading
