Philip Fisher warns of potential challenges from HMRC to long accepted tax planning techniques involving dividends, following the decision by PA Holdings to withdraw its appeal to the Court of Appeal judgment.
HMRC has updated two toolkits for employers, dealing with filing end of year returns for 2012/13 and record-keeping for 2013/14:
Tahir Ebrahim answers a reader's query
Decision could have ‘significant ramifications’ for taxpayers who have entered into similar arrangements, says employment tax expert
Nigel Neville outlines the month's responsibilities for advisers
Starter process guidance has been amended
Some businesses encountered difficulties when RTI went live
Scottish rate will be charged on non-savings income of Scottish taxpayers
SI 2013/718
Tony Beare considers the impact on the City. Plus, below, in-house Budget views from Jennie Rimmer and Paul Morton.