On 19 and 20 November, a committee of the whole House agreed two government amendments to clause 61 on remote gaming duty and four opposition amendments, including three new clauses.
The Van Benefit and Car and Van Fuel Benefit Order, SI 2018/1176, increases the multiplier figure used to calculate the cash equivalent of the benefit of fuel received by an employee for private motoring in a company car to £24,100 (currently £23,400) with effect from 6 April 2019.
The National Audit Office (NAO) has published its report on the BBC’s decision to re-categorise many of its on-air freelancers as employees in 2017, finding many issues still unresolved in mid-2018, with the corporation yet to recoup some £2.9m in tax and NICs from individuals affected.
The UK has the second most effective tax system in the G20 for ease of paying business taxes, according to the latest edition of PwC and The World Bank Group’s ‘Paying Taxes’ report.
The House of Lords constitution committee has called the government’s increased use of delegated powers through secondary legislation ‘constitutionally objectionable’.
HMRC has published the following:
Effect of deeming provision ITTOIA 2005 s 15
Submission of electronic returns
Repayments allegedly due by HMRC and reasonable excuse
A report by Lexis®PSL Tax