Travelling and subsistence

HMRC Booklet 490 is an excellent guide, explaining the extended reliefs relating to travelling and associated expenses.

Transport for disabled employees

Information relating to transport for disabled employees (ITEPA 2003, sections 246-7).

Child benefit tax change

The child benefit charge on ‘high-income’ families comes into effect for 2012/13, but only applies from 7 January 2013

Professional subscriptions

Allowable fees and subscriptions paid to professional bodies or learned societies under Section 344 ITEPA 2003

Compliance check factsheets

HMRC have published a suite of compliance check factsheets.

Child benefit: high income charge

What you need to know about the child benefit charge on high income families.

Reasonable excuse - September 2012 update

An update on some recent reasonable excuse tribunal cases.

Mr J R Hanson v The Commissioners of HMRC

The First Tier Tribunal case overturned a penalty for a "careless error" where the accountant was blamed.

HMRC - Tackling Tax Avoidance

HMRC has issued a new short briefing on its anti-avoidance activities in relation to aggressive tax avoidance schemes.

Proposed changes to ESC A19

Following a tribunal decision, HMRC issued a consultation on the removal of taxpayer protection from ESC A19.

Working Together Groups - your communication channel with HMRC

Got an issue to raise with HMRC and fellow accountants? Contact your local Working Together group.

HMRC pilot to improve post response times

HMRC pilots a "signpost" scheme in an attempt to improve response times for incoming mail.

Capital Allowances and Buildings

The Finance Bill 2012 introduced new provisions with regard to claiming capital allowances on integral features

CPD and tax relief

A look at the rules around tax relief on your – and your employees' – continuing professional development.

Making a late tax appeal

Madan Salhan looks at some of the issues and pitfalls to be considered in making a late tax appeal

New ways to register for taxes online

HMRC has launched an online tax registration service to allow registration for all main business taxes (self assessment, corporation tax, PAYE for employers and VAT) in a single website visit.

IR 35 – new business entity tests

HMRC publishes guidance on its new approach to dealing with potential IR35 cases.

Alternative dispute resolution scheme

HMRC extends its alternative dispute resolution service trial nationwide.

Gift Aid - an update

HMRC issues new form R68(i) - Gift Aid and tax repayment claims form, which replaced all previous versions of this claim form.

EIS/SEIS - Advance Assurance Application

Details on obtaining advance qualification assurance for investments under the EIS and SEIS schemes.

Keith Gordon: Challenging Sharkey v Wernher

Keith Gordon offer advice on challenging the Sharkey v Wernher principle of appropriations from trading stock at market value.

EFRAG: Improving the financial reporting of income taxes

Comments from ACCA to the Urgent Issues Task Force, July 2012

Simpler income tax for the smallest businesses

Comments from ACCA to the Office of Tax Simplification, June 2012

Self-employment ready reckoner

HMRC have produced a basic ready-reckoner to assist those in self-employment to calculate their tax provisions.

HMRC toolkits

The Expenses and Benefits from Employment Toolkit and the National Insurance Contributions and Statutory Payments Toolkit have been updated and can be used for 2011/12 tax returns. Access the HMRC toolkits via the link on this page.

Small Business Tax Dispute Service

HMRC have announced an extension to its Alternative Dispute Resolution (ADR) Scheme, following a successful initial trial period. The essence of the scheme is to offer an is for an "independent HMRC facilitator" to offer a mediation-based approach to resolving a tax disputes which arise during the course of a compliance check, before an assessment or appealable decision is issued. Its aim is to reach a quick and fair conclusion the dispute and to avoid the need for either party to take the case to Tax Tribunal.

HMRC Agent Account Managers

If HMRC's normal communication channels have left you frustrated and still needing an answer, the Agent Account Manager service may help.

Enterprise Investment Scheme - the tax reliefs condensed

EIS is an important investment incentives. The tax reliefs are highlighted here while the business rules can be found in Enterprise Investment Scheme (EIS) –The Rules Condensed

A pub crawl around capital allowances

The Upper Tribunal has recently issued its judgment in the case of J D Wetherspoon plc v The Commissioners for Her Majesty’s Revenue and Customs.

HMRC's Litigation and Settlement Strategy (LSS)

Details of HMRC's litigation and settlement strategy (LSS), which is their internal guidance to staff on dealing with tax disputes.

Saying Goodbye to ESC C16

From 1 March statutory instrument 2012 number 266 The enactment of extra-statutory concessions order 2012 comes into force. On the same date extra statutory concession (ESC) C16 is effectively withdrawn.

The Upper and First-Tier Tribunals – What is a Reasonable excuse?

The First-Tier Tribunal has made a number of decisions lately which have shown an appreciation of the reality of business life. In Enersys Holdings UK Ltd it was concluded that a Tribunal does have power to strike down a penalty if it is “not merely harsh but plainly unfair” In the face of increased penalties from HMRC, the Tribunals have brought a welcome balance of reason. This page examines some successful and unsuccessful appeal cases.

The dos and don'ts of employment income

A comprehensive round-up of the tax law surrounding employment income.

Seed enterprise investment scheme (SEIS)

Draft guidance has been made available that is intended to apply from 6 April regarding the transfers of pension savings to qualifying recognised overseas pension schemes (QROPS).

Pension transfer - QROPS

Draft guidance has been made available that is intended to apply from 6 April regarding the transfers of pension savings to qualifying recognised overseas pension schemes (QROPS).

Employment manual update

Technical guidance on the Finance Act 2011 rules on employment income provided through third parties has been updated.

Disguised remuneration

A look at the new regulations

HMRC Clearances and Approvals

Details of business and non-business clearance procedures.

Losses - Income tax vs Class 4 NIC

A look at the interaction between losses for income tax and class 4 national insurance purposes.

Tribunal decisions reflecting business life

The First-Tier Tribunal has made a number of decisions lately which have shown an appreciation of the reality of business life, as this example highlights.

Enterprise investment scheme (EIS)

Comprehensive guidance on the EIS scheme.

IR35 - An Update

Another look at IR 35 in light of some recent cases.

Furnished holiday lettings changes from April 2011 and 2012

A review of the FHL regime together with details of changes from April 2011 and April 2012.

CIS penalties

The CIS penalty regime has changed with effect from 1 November 2011.

Solar panels

Advice to share with clients considering investing in solar panels.

HMRC's efforts to close the tax gap

With HMRC under pressure to reduce the tax gap, we review recent, current and future initiatives to achieve this.

Spotlight on tax avoidance schemes

HMRC issues new spotlight document on tax avoidance.

Trading losses - a summary

A summary of the different types of relief available on UK trading losses.

Transport for disabled employees

Tax legislation specifies that expenses payments reimbursed to an employee, eg travel expenses, courses, client entertaining, represent taxable earnings and need to be reported on the form P11D.

Buses to shops

Tax legislation specifies that expenses payments reimbursed to an employee, eg travel expenses, courses, client entertaining, represent taxable earnings and need to be reported on the form P11D.