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NMW and NLW increases take effect

NMW and NLW increases take effect New rates for the National Minimum Wage (NMW) and National Living Wage (NLW) (aged 25 and over) apply from 1 April 2019, and employers must ensure that they im... more


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Employee mileage allowances

Employee mileage allowances Confusion often arises over differing tax treatment of mileage allowances paid to employees using their own cars for business, and those provided with a company car.... more


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Making tax digital timetable

Making Tax Digital timetable for mandatory filing VAT-registered businesses with a taxable turnover above the VAT threshold are required to use the Making Tax Digital (MTD) service to... more


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Treasury under pressure to debate probate tax

Treasury under pressure to debate probate tax In its commentary on the economic and fiscal outlook published alongside details of the Spring Statement, the Office of Budget Responsibility (OBR)... more


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Inheritance Tax

Q. I inherited my late father's house in March 2018, which I subsequently sold in December the same year. I have never lived in the house. The total value of my father's estate is less than... more


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VAT threshold

Q. I have been running my own business for several years and my turnover has recently exceeded the VAT registration threshold. I have registered with HMRC and am waiting for my VAT number and certi... more


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Rules concerning temporary workers

Q. I have some permanent employees and I also pay temporary workers as and when I need extra help. I understand that changes have recently been to the rules concerning payslips. Could you please pr... more


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Maintaining the tax system

Making Tax Digital (MTD) Mandatory digital record keeping for VAT for businesses over the VAT threshold (with turnover over £85,000) comes into force from 1 April 2019. What exactly does ... more


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Tax avoidance, evasion & non-compliance

Tax avoidance, evasion & non-compliance The government has published:  The government has previously stated its ongoing commitment to keeping the tax administration framework under... more


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Spring Statement

Spring Statement Summary Chancellor Philip Hammond has delivered his 2019 Spring Statement to the House of Commons. As expected, no changes to tax were announced in the Spring Statement speech ... more


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Employer responsibilites for tips

Employer responsibilites for tips The tax and NIC treatment of tips will depend on how they are paid to the recipient.   Cash tips handed to an employee, or say, left on the table ... more


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Voluntary disclosures - Authorising an agent

Voluntary disclosures - Authorising an agent HMRC have updated their online guidance on disclosing unpaid tax to include information on authorising an agent to deal with a disclosure made throu... more


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ATTN. DIRECTORS - Checking directors' expenses

ATTN. DIRECTORS - Checking directors' expenses As 31 March approaches, many companies will be getting ready to tie up tax matters for their financial year-end. Now is the time to ensure tha... more


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HMRC reaffirm income tax charge on winding up

HMRC reaffirm income tax charge on winding up HMRC have published Spotlight 47, which provides guidance on tax avoidance schemes that try to avoid the income tax charge on distributions when a ... more


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VAT: Supplies of digital services to consumers in the EU

VAT: Supplies of digital services to consumers in the EU The VAT rules for businesses supplying digital services to private consumers change with effect from 1 January 2019.   From... more