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In the last Budget the Chancellor announced that HMRC will be working with interested parties to begin work to develop a new taxpayer's charter.HMRC have published the first formal consultation document (published in long and short versions) on the scope of the new charter. The consultation will be open until 11 September.The first chapter in the consultation document explains existing HMRC’s legal framework and formal complaints process including the role of the two independent monitors ... Continue Reading

John Whiting has been recognised for his contribution to public service in the Queen’s Birthday Honours List.  He has been awarded an OBE.The citation reads: “David John Whiting, Chartered Tax Adviser, for public service.”John is a past President of The Chartered Institute of Taxation (CIOT), a past Chairman of its Technical Committee and currently Chairman of the Institute’s Management of Taxes Sub-Committee.   Nick Goulding, CIOT President, says: “On ... Continue Reading

The Employment Appeal Tribunal has ruled in HMRC's favour by supporting National Minimum Wage (NMW) legislation relating to tips.In October 2007 HMRC lost an Employment Tribunal appeal case against the restaurant/club Annabel's. The case involved the interaction between National Minimum Wage and troncs. Troncs are a system of pooling and distributing tips to staff in the service industries. Under specific circumstances payments made as tips may be included as part of the payroll by the employer ... Continue Reading

Peter Arrowsmith FCA highlights a selection of NIC matters, and provides a reminder on the timely payment of Class 1A National Insurance contributions, in the light of the banks' 'faster payment' system.Women's pensionsI may have mentioned previously the possibility of some female pensioners being able to claim extra state pension by paying Class 3 without penalty rate for 1996/97 to 2001/02 inclusive.The DWP Minister announced on BBC Radio 4's "Moneybox" last month ... Continue Reading

Andrew Needham, Director of VAT Solutions (UK) Ltd, warns that the withdrawal of a concession may mean increased VAT costs for employment businesses from next year.Andrew Needham'Employment Businesses'Within the small print of Budget 2008, HMRC announced the withdrawal of the staff hire concession for ‘employment businesses’ from 1 April 2009. Under this popular concession, employment businesses have been able to charge VAT only on their commission, provided that the recipient ... Continue Reading

New regulations specify a number of energy-saving items that companies may deduct in working out their taxable profits for corporation for tax purposes.The Energy-Saving (Corporation Tax) Regulations 2008 (SI 2008/1520) come into force on 7 July 2008.The Regulations specify a number of items which are to be classed as energy-saving items for the purposes of ICTA 1988, s 31ZA(5). That section allows landlords within the charge to corporation tax, when calculating their taxable profits, to deduct expenditure ... Continue Reading

HMRC will soon be introducing agent-dedicated lines to more of their Contact Centres, offering a specialised service for agents and tax advisers.Agents can contact HMRC regarding a client's personal self assessment tax affairs, partnership matters, PAYE for individuals issues or tax credits claims, by using Agent Priority and Dedicated Lines. All HMRC Taxes Contact Centres that deal with personal self assessment and PAYE for individuals offer either a priority or dedicated line for agents and ... Continue Reading

HMRC have published details of a further scam they have identified aimed at presuading taxpayers to complete a form revealing their bank or credit card details.HMRC are aware of a number of scams aimed at persuading customers to complete a form revealing their bank or credit card details, on the pretext that a payment of tax will be paid directly into their bank account. See Latest tax rebate scam identified.HMRC have produced a list of recent fraudulent emails that have been brought to their ... Continue Reading

On Monday 9 June Tax Advice Week begins with a roundtable discussion on green taxes.  Speakers will include Michael Meacher MP and representatives from the tax profession as well as HM Treasury.  One of the new CIOT President’s themes is green taxes and the roundtable is part of a programme on this topic.During Monday afternoon, a blue plaque will be unveiled in the City of London at the location in Pancras Lane where the Institute of Taxation was founded in 1930.  Later in the ... Continue Reading

John Andrews of the Low Incomes Tax Reform ( www.litrg.org.uk ) highlights some positive news on the tax credits front. Tax credit overpayments Figures for tax credit overpayments were published today and they showed a fall.Even more significantly, HMRC have published a discussion document looking at possible amendments to the tax credits regime to make it more customer-friendly.Tax credit overpayment figures were published today by HMRC which show that the level of overpayment has fallen ... Continue Reading