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Q. I have not yet paid my self-assessment payment on account, which was due on 31 July...

Q. I have not yet paid my self-assessment payment on account, which was due on 31 July 2017. Will I be charged a penalty for paying late? A. Interest will be charged on the overdue amount. The... more


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Q. I am a sole trader and registered for VAT. The business pays for the fuel in my car...

Q. I am a sole trader and registered for VAT. The business pays for the fuel in my car, which I use for both business and private mileage. How do I account for VAT on the fuel using HMRC's fuel... more

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Q. My wife and I jointly owned a property that we originally lived in for many years...

Q. My wife and I jointly owned a property that we originally lived in for many years, although it has been rented out for the last 10 years. My wife has recently died and I am now the sole owner of... more


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Employed or self-employed - status case turned on 'mutuality of obligation'

Employment status tax cases often make the headlines in the professional press and the recent case involving Deliveroo riders was no exception. The meal delivery firm won the case in the Central Ar... more


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HMRC consult on PAYE reporting requirements

HMRC have launched a technical consultation seeking comments on draft legislation which will amend the PAYE requirements (provided for in the PAYE Regulations) for employers in respect of car data ... more

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25
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Abolition of Class 2 NICs delayed

Abolition of Class 2 NICs delayed On 2 November 2017, the Government announced a one year delay to the abolition of Class 2 National Insurance Contributions (NICs). Class 2 NICs will now be abo... more

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27
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Autumn Budget 2017 - Air passenger duty rates

Autumn Budget 2017 - Air passenger duty rates As announced at Autumn Budget 2017, the Air Passenger Duty long-haul standard rate will be increased to £172, and the long-haul higher rate i... more

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25
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Autumn Budget 2017 - Fuel rates frozen

Autumn Budget 2017 - Fuel rates frozen The fuel duty rise, which was scheduled for April 2018, has been cancelled and rates have been frozen at 57.95 pence a litre for the eighth year running. ... more

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Autumn Budget 2017 - VED: introduction of the diesel supplement

Autumn Budget 2017 - VED: introduction of the diesel supplement A new supplement will apply to new diesel vehicles from 1 April 2018 to the effect that these cars will go up by one Vehicle Exci... more

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Autumn Budget 2017 - Landfill Tax: disposals not made at landfill Sites

Autumn Budget 2017 - Landfill Tax: disposals not made at landfill Sites The scope of Landfill Tax is to be extended to cover disposals made at sites that do not have an environmental disposals ... more

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28
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Autumn Budget 2017 - Stamp Duty Land Tax: higher rates - minor amendments

Autumn Budget 2017 - Stamp Duty Land Tax: higher rates - minor amendments In relation to transactions on or after 22 November 2017, relief from tax due under the higher rates of Stamp Duty Land... more


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Autumn Budget 2017 - Indirect Taxes Stamp Duty Land Tax: relief for first time buyers

Autumn Budget 2017 - Indirect Taxes Stamp Duty Land Tax: relief for first time buyers From 22 November 2017 first time buyers paying £300,000 or less for a residential property will pay n... more


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Autumn Budget 2017 - VAT: extending joint and several liability for online marketplaces and...

Autumn Budget 2017 - VAT: extending joint and several liability for online marketplaces and displaying VAT numbers online The existing joint and several liability legislation is to be extended.... more

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Autumn Budget 2017 - VAT: no change in registration and deregistration thresholds

Autumn Budget 2017 - VAT: no change in registration and deregistration thresholds The VAT registration and deregistration thresholds will not be uprated for a period of two years. There will be... more

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Autumn Budget 2017 - Pensions tax registration

Autumn Budget 2017 - Pensions tax registration HMRC powers to refuse to register, and to de-register pension schemes are to be extended to those which are Master Trusts and don't have autho... more

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