The chancellor, Philip Hammond avoided the temptation to stray too much into tax raising measures in the spring statement and focused mainly on government spending. However, the...
HMRC has published a consultation document on the reform of off-payroll working rules (IR35) in the private sector. Views are sought on:the scope of the reform and impact on...
HMRC has revised its view of supplies involving personal contract purchases, after the Court of Justice of the EU decision in Mercedes-Benz Financial Services UK (C-164/16). These...
In Spotlight 49 HMRC warns of arrangements that claim to avoid the 2019 loan charge on disguised remuneration but that it considers do not work. These may involve one or more...
HMRC has published guidance for VAT-registered business on how to account for import VAT on all goods brought into the UK should the UK leave the EU with no deal on 29 March.In...
Members of parliament are generally in favour of Making Tax Digital for small businesses according to a survey for the AAT and ACCA. However, many are concerned about the timeframe...
Businesses should consider three steps to ensure they can continue to trade with the EU if the UK leaves the bloc without a deal.The first is to register for an economic operator...
The government has announced the first public consultation on plans to make HMRC a secondary preferential creditor for specific tax debts paid by employees and customers on the...
HMRC has announced new fuel rates for company cars. They apply to all journeys on or after 1 March 2019, until further notice.For one month from the date of change, employers may...