TAX POLICY ADMINISTRATION

In G Clark v HMRC [2018] UKUT 397 (26 November 2018), the UT found that the taxpayer had made unauthorised payments out of a pension scheme (FA 2004 s 208). Mr Clark is a retired businessman, having retired from full-time work in 2000. His pension...

While the UK’s new digital services tax hogged the limelight in the recent Budget, much less attention was paid to the fact that the proposed extension of withholding tax on royalties paid to tax havens (announced at the previous Budget) was...

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 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 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 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.

HMRC has published the following:

The House of Lords constitution committee has called the government’s increased use of delegated powers through secondary legislation ‘constitutionally objectionable’.