OMBS

David Whiscombe considers the recent decision of the Supreme Court in Cotter.

A look at what’s ahead this month, with views from practitioners on what’s in their in-tray: David Whiscombe explains why it is another busy month for those advising SMEs; David Harkness warns on annual payments, ‘an anachronism for commercial transactions’; and Daniel Lyons highlights the uncertainty over aggregates levy exemptions faced by businesses.

James Bullock looks at the activist group's failed attempt to challenge HMRC

The Queen’s Speech on 8 May confirmed that the government will introduce a National Insurance Contributions Bill to provide for a £2,000 “employment allowance” from April 2014, extend the general anti-abuse rule to NICs, prevent the use of offshore employment payroll intermediaries to avoid emplo

Two thirds of applications accepted as part of a two-year trial of alternative dispute resolution (ADR) resulted in the disputes being either fully or partially resolved, HMRC said.

Tax professionals have criticised the system of ‘simpler income tax’ for its complexity

Taxpayers who owe class 2 NICs are being advised that contributions remaining unpaid may be collected through their PAYE code from April 2014, or passed to a private debt collection agency for recovery.

Revenue & Customs Brief 05/13

SI 2013/718

Tony Beare considers the impact on the City. Plus, below, in-house Budget views from Jennie Rimmer and Paul Morton.