Mark Groom reviews the decision of the Upper Tribunal in Total People Ltd v HMRC
The Government has asked Graham Aaronson, a tax barrister specialising in commercial taxation, to lead a study into a general anti-avoidance rule. In the meantime a number of specific anti-avoidance measures have been announced, some with immediate effect.
HMRC announced changes to some of the advisory fuel rates for company cars with effect from 1 December.
Enterprise Management Incentives were hit by the abolition of taper relief. David Cohen shows how an in-depth analysis of EMI can still reap rewards
The National Insurance Contributions Bill completed its second reading in the House of Commons on 23 November and was committed to a Public Bill Committee, which is scheduled to conclude its consideration of the Bill by 9 December.
The second reading of the Bill introducing the regional NICs holiday for new businesses is set to take place in the House of Commons on Tuesday, 23 November.
Contractors who are charged penalties for late filing of monthly returns may elect for the penalties to be re-calculated under new rules introduced by FA 2009 Sch 55 and set to take effect in October 2011, HMRC has announced.
HMRC has published an updated list of scale rates for expenses payments that can be made without deduction of tax to employees travelling outside the UK.
Details of a new Pensions Industry Stakeholder Forum, set up to help HMRC better manage its relationship with stakeholders and representative bodies, are set out in issue 42 of HMRC’s Pension Schemes Newsletter.