The Income Tax (Pay As You Earn) (Amendment) Regulations, SI 2011/729, make several changes to the PAYE regulations including provision of a definition for the additional rate of income tax and provision for HMRC to an in
The Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order, SI 2011/701, and The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Asse
The UK should not have a general anti-avoidance rule, according to two thirds of respondents to a Tax Journal online survey. More than 300 of the 400 respondents did not agree that legal tax avoidance should be regarded as part of the ‘tax gap’.
HMRC published updated guidance and a new form to help users make a 'reasonable excuse' claim if they are unable to submit an online company tax return on time on or after 1 April.
HMRC have announced updates to the following guidance manuals:
HMRC Online Services will be unavailable from Saturday 2 April until 6am on Wednesday 6 April, the department announced, to allow for IT upgrades.
The Taxes, etc. (Fees for Payment by Internet) Regulations, SI 2011/711, set the fee payable in respect of a credit card payments, where authorisation is given by internet, at 1.4% with effect from 1 April.
James Bullock contends that every company should have a ‘raids defence’ strategy as a routine operational part of their risk management procedure
LITRG’s view on the PTSP from Robin Williamson
Richard Clarke and Jessica McLellan review recent HMRC activity, including the Managing Deliberate Defaulters scheme and the Plumbers Tax Safe Plan (PTSP)