Employment related securities: absurd results of the deeming provision
HMRC has updated its Employment Related Securities manuals on the ‘deeming provision’, almost a year to the day after th...
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Technical
Using a simplified VAT scheme could unexpectedly trigger Making Tax Digital for Income Tax compliance
The 2024/25 tax year is effectively the ‘base year’ for triggering Making Tax Digital (MTD) for Income Tax compliance fr...
Tribunal Procedure Committee: Written reasons consultation
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The future looks… varied and busy: a roundup of Budget consultations
Our work on the day of Autumn Budget 2024 and immediately afterwards are covered in the article by George Crozier in the...
Simple assessment: not so simple perhaps?
From HMRC’s point of view, there are three main ways an individual can be assessed to income tax:
That’s of interest (VAT)
Late payment interest is charged on underpaid taxes in order to represent ‘commercial restitution’; that is to compensat...
Form P87: new evidence requirements for employment expenses
From 14 October 2024, people who want to claim tax relief on employment expenses using form P87 also have to provide sup...
Scotland: inquiry on framework legislation and Henry VIII powers
The committee launched the inquiry with a view to finding out more about how framework bills affect parliamentary scruti...
Employment Taxes Forums
In this article, we summarise the main points from meetings of various groups that took place in early autumn 2024, whic...
R&D: recent engagement with HMRC
Following our meeting with HMRC to discuss ongoing concerns with R&D tax relief enquiries in the summer, we asked yo...