‘HMRC is under fire from tax advisers for starting trials on a new clampdown on bad record keeping by SMEs without telling them. Around 1,200 SMEs are being initially targeted in a programme aimed at checking the records of 200,000 of them over the next four years …
John Endacott sets out tips and traps for advisers
HMRC released two new toolkits for tax agents last week, providing guidance on areas of possible error in tax returns.
The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations, SI 2011/1001, make a consequential amendment to the special rate of NICs payable by share fishermen from 6 April 2011.
‘Angel investors are to be given more tax breaks to encourage investment in nascent businesses as part of David Cameron’s efforts to build an enterprise culture based on the nation’s “doers and grafters”.
Tim Fussell and Andy Nash review the Budget 2011 Tax Proposals
The Social Security (Contributions) (Re-rating) Order, SI 2011/938, specifies the rates of Class 2 and Class 3 NICs and the amount of earnings below which an earner may be excepted from liability for Class 2 contributio
Your impartial, need-to-know guide - plus links to all our detailed analysis (see end of article)
The current R&D regime has a number of anomalies. Andy Nash highlights some of the key practical issues for SMEs