Scholarships

A detailed look at income, in the context of employment: scholarships.

Compensation for loss of office

Broadly speaking, benefits in kind are calculated at their ‘cash-equivalent value’ which is defined as the ‘expense incurred in or in connection with provision of the benefit’, inclusive of VAT.

Emergency vehicles

There is no taxable benefit arising from private use of an emergency vehicle when the worker is on call.

Christmas parties and annual functions

A detailed look at income, in the context of employment: Christmas parties and annual functions.

Bus services

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.

Parking facilities

A detailed look at income, in the context of employment: parking facilities.

Relocation expenses

A detailed look at income, in the context of employment: relocation expenses.

Childcare provision

Certain types of benefit in kind are subject to their own rules for calculation of the cash-equivalent of the benefit.

Pension provisions

A detailed look at income, in the context of employment: pension provisions.

Higher v lower paid

A detailed look at income, in the context of employment: higher v lower paid.

Car fuel benefit

When an employee is provided with fuel for private purposes, an additional benefit arises. Fuel benefit is arrived at by multiplying a fixed base figure, £20,200 for 2012/13, by the same percentage rate used to calculate the car benefit.

How are benefits-in-kind calculated?

Broadly speaking, benefits in kind are calculated at their ‘cash-equivalent value’ which is defined as the ‘expense incurred in or in connection with provision of the benefit’, inclusive of VAT.

Accommodation

The provision of living accommodation to an employee represents a taxable benefit.

Cars and fuel

The provision of a car to an employee, which is ‘available’ for private use, represents a taxable benefit. Note, the car only has to be available for private use for a benefit to arise.

Interest-free or cheap loans

A detailed look at income, in the context of employment: interest-free or cheap loans.

Mobile phones

A detailed look at income, in the context of employment: mobile phones.

Job-related accommodation

A detailed look at income, in the context of employment: job-related accommodation

Incidental overnight expenses

A detailed look at income, in the context of employment: incidental overnight expenses.

Tax and other deadlines

A comprehensive round up of filing and other legislative deadlines.

Reasonable excuse summary

Reasonable excuse: argue your case

VAT registration clampdown

HMRC has announced that its latest campaign will target individuals and businesses who have income above the VAT threshold but who have not registered for VAT. This campaign will start in June/July 2011.

Penalties - Vodcast

HMRC Vodcast on penalties for inaccuracies in documents and returns.

Penalties - offshore income and gains

Brief 14/11 explains the higher level of penalties in respect of undeclared offshore income and gains.

New offshore penalties regime

HMRC have announced their next phase of attack on 'offshore' tax evasion.

IR35 - definition and case studies

A detailed look at IR35 legislation's history and case studies.

PAYE and NICS security

Comments from ACCA to HM Revenue and Customs (HMRC) February 2011

Double tax agreements

The UK has a number of double tax agreements (also known as double tax treaties) with many states.

64-8 and Self-Assessment Registration

A summary of some recent procedural changes.

Annual investment allowance and taxi cabs

A guide to the capital allowances position for taxi cabs

Income-shifting cases

Important income-shifting cases are highlighted

IR35 tax cases

Tax cases - whether IR35 applies or not.

P800 Notices and Applying for the tax to be waived

Guidance for practitioners and taxpayers on the circumstances under which an application may be made under Extra Statutory Concession A19 for the tax liability to be written of - with template letters.

Tax calculations/end-of-year reconciliation

HMRC started sending Form P800 tax calculations for 2008/9 and 2009/10 to taxpayers from the 6 September. This process will continue until January 2011. The forms will only be sent to taxpayers who have paid too much or too little tax and agents will not receive a copy of the form.

Business payment support service (BPSS) and communication with agents

Guidance for members experiencing difficulties with HMRC regarding the BPSS.

Business payment support service

Business Payment Support Service (BPSS) update.

Acceptable characters

An overview of the characters that may be used when completing Self Assessment tax return forms for online filing.

Guidance from HMRC on record-keeping

HMRC has issued guidance on record-keeping in light of the requirements under Finance Act 2008, Schedule 37.

Self-Assessment Penalties for 2009/10 onwards

From 2009/10 onwards, the capping of the fixed penalties to the level of tax outstanding at 31 January will disappear.

Changes to time limits for tax claims and assessment

As part of HMRC's new compliance regime, the time limits for making tax claims (eg error or mistake claims) and raising assessments have been aligned IT, CGT, CT, VAT, PAYE and NIC.

Income Tax self-assessment payments on account

An overview of payments on account.

New PAYE penalties

A new regime of 'in-year' PAYE late payment penalties under which HMRC may charge penalties on any late-paid PAYE is to be introduced for 2010/11 onwards.

PAYE/CIS Late Payment Penalties

HMRC introduce a new regime for charging penalties for 'in-year' late payments of PAYE from 2010/11.

Dr K M A Manzur v Commissioners for HMRC

This first tier tribunal looked at the whether a trade was being carried out

EMI Group Electronics Ltd v Coldicott

This case examines compensation for loss of office

British Transport Commission v Gourley

This case established the Gourley Principle - whether an award for loss of earnings should be paid to the recipient before or after taking into account tax

Pepper v Hart & Others

This case centred on income from employment, benefits in kind and the valuation of the cash equivalent of a benefit.

Jonas v Bamford

This leading case concerned the reopening of earlier years' assessments and the presumption of continuity