Employees who take up their employer’s offer of hybrid working will continue to have the office as their permanent workplace.In new guidance, HMRC states that, as a result,...
Business-to-business (B2B) wholesale supplies are within the scope of the tour operators’ margin scheme (TOMS) and by concession tour operators may opt B2B wholesale supplies...
HMRC has published Pensions Schemes Newsletter 159. It includes articles on:Lifetime allowance (LTA) abolition – HMRC has clarified the tax treatment of benefits to which an...
HMRC has published Spotlight 64 warning that it is aware of some umbrella companies that use employment and recruitment agencies to promote their tax avoidance schemes.These...
The Chartered Institute of Taxation and Association of Taxation Technicians have published seven ‘principles of tax digitalisation’ which they recommend should be a...
Agent update
Issue 119 of Agent Update has been published. It includes a National Insurance contributions checker tool and rate changes reminder, as well as article on basis period...
A new VAT relief to encourage businesses to donate everyday items to charity was announced as part of the tax administration and maintenance day announcements.Currently firms do...
The scale of non-compliance in the umbrella company market and the detrimental impact that this has on workers, taxpayers and the labour market, remains a concern for the...
A consultation on the potential tax impacts of the recent High Court decisions in Uber Britannia Limited v Sefton Borough Council and Uber London Limited v Transport for London on...
The HMRC specialist compliance team working on IR35 investigations has a headcount of 45 full-time staff, according to data obtained by multinational law firm Pinsent Masons...
UK VAT and excise legislation means the same now as it did on 31 December 2023, HMRC has confirmed. The department has published guidance explaining how VAT and excise legislation...