Client notification obligations on persons who give offshore advice or services
We were advised by HMRC in late May that, due to delays in publishing guidance on GOV.UK to help those affected by the m...
We were advised by HMRC in late May that, due to delays in publishing guidance on GOV.UK to help those affected by the m...
As readers will be aware, FB 2016 includes draft legislation to amend the unintended consequences of the Finance Act 201...
Clause 26 rectifies drafting errors in the legislation introduced by Finance (No 2) Act 2015 s 24.
The Treasury’s consultation document, Corporate Contributions to Grassroots Sports, is refreshingly brief and simple wit...
Since the partnership changes in FA 2014, many ‘mixed’ partnerships (those whose members included both individual and co...
As announced in December’s autumn statement, Finance (No.2) Bill includes draft legislation to amend the unintended cons...
HMRC has published its response to the consultation on company distributions.
A recurrent theme of Technical Newsdesk is that consultation in advance of new measures helps to ensure that the policy ...
Section 50 of Finance (No 2) Act 2015 introduces an obligation on tax advisers and other persons who, in the course of t...
Since 6 April 2015 taxpayers have no longer been required to pay their Class 2 NI contributions ‘up front’ to HMRC....