Tax agents are being asked to complete a short survey on the filing of individuals’ self assessment returns.
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.
Andrew Lines looks at capital taxes from the shareholders' perspective when selling a company
The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order, SI 2010/2483, makes changes to reflect the issue on 28 September of revised lists of qualifying technologies in relation to CAA 2001 ss 45H, 45I and 45J.
Anyone sending in a self assessment return for 2009/10 on paper has only a few days left to file the return. HMRC has reminded taxpayers that paper returns filed after 31 October could incur a £100 penalty.
Tax experts will take to the road next month to find out how and where the complexities of the tax system are causing an administrative burden for small businesses.
Timothy Lloyd provides practical tips for making a rollover relief claim
HMRC has updated its introduction to the scheme, to reflect the legislation and HMRC online guidance as at 20 September. See www.lexisurl.com/Z2IP0.
The ICAEW Tax Faculty has warned that compliance and information obligations arising under revised proposals for the restriction of pensions tax relief are ‘likely to make many more employers, at least in the private sector, consider closing their defined benefit schemes to future contributions,
Claire Evans reviews the tax implications of the proposed abolition of UK GAAP and what companies should be doing about it now