The OTS has published a paper suggesting that some form of PAYE mechanism might be applied to self-employed workers using online platforms to source work. How realistic a possibility is this, given that we have heard only recently that HMRC has halted progress on its ‘dynamic coding’ project to get PAYE right for employees?
The latest HMRC statistics relating to flexible pension withdrawals under the 2015 reforms give an interesting indication of how pensions have been affected by policy changes.
HMRC’s recent guidance on mutuality of obligation over-looks the necessary higher level of obligation required.
Long-concealed contradictions are finally being revealed.
If new proposals are implemented, we can expect an increase in the number of third party information notices issued by HMRC.
An issue of the DPT charging provisions is to be fixed retrospectively.
Regulations enable HMRC to collect and publish information about EMI share options as part of the EU’s state aid requirements. It is likely that only a small number of companies will be affected.
A new shared occupancy requirement condition is to be added to rent-a-room relief from 6 April 2019.
Draft Finance Bill 2019 rules will enable certain non-corporate entities to join VAT groups. But there are limitations.
HMRC has launched another way for the technically minded to access information – by asking Alexa. Is this a helpful addition to HMRC’s information toolkit, or just a gimmick?