HMRC have offered employers who have used employee benefit trusts and similar arrangements, designed to defer or avoid tax and NICs, an ‘opportunity’ to settle tax liabilities in an initiative that one professional body has described as ‘messy’.
Intangible fixed assets
Company providing rented housing – whether a charity
Company submitting unsigned accounts
Mike Lomax examines the new approach to tax policy making set out in the Tax Consultation Framework
HMRC have released two new toolkits for tax agents, providing guidance on areas of possible error in tax returns.
The new toolkits cover company losses and chargeable gains for companies.
Mike Gibson examines the measures in FB 2011 that were not part of the consultation
Richard Clarke and Jessica McLellan look at recent HMRC activity, including their views on the use of EBTs set out in Revenue & Customs Brief 18/11
Tax avoidance is legal but ‘is it fair, or even moral?’ asked Clive Anderson, the broadcaster and former barrister, as he introduced a panel of tax law specialists on the BBC’s Unreliable Evidence programme, broa
The value of the retail prices index for March 2011 is 232.5.