Employees

HMRC have fixed a problem with their business tax dashboard that caused employment records to merge on the department’s systems.

The error hit some firms that employed a work to do more than one job within the same PAYE scheme, and resulted in erroneous consolidation of the separate employments.

Affected accounts were incorrect on the business tax dashboard – but the Revenue has updated the employer records, which will be displayed as follows:

Aspect Capital plc v CRC, Upper Tribunal (Tax and Chancery Division)

L Howard (TC3154)

Peebles Baptist Church (TC3204)

Claiming a construction industry scheme refund can be an overlong process

By David HJ Cohen; £65; paperback; 209 pages; Bloomsbury Books

HMRC are set to close all open periods of contracting out on taxpayers’ National Insurance (NI) records. The move will be to supply individuals with details of their occupational pension rights when contracting out ends in April 2016.

HMRC have announced new fuel rates for company cars, to apply to all journeys on or after 1 March 2014 until further notice. Employers may use either the previous or new rates for one month from the date of change, and therefore make or require supplementary payments, but are under no obligation to do either. Petrol hybrid cars are treated as petrol cars for this purpose. The amounts can be used for VAT, but employers will need to retain receipts.

Forde and McHugh Ltd v CRC, Supreme Court

Redhill Islamic Centre Trust (TC3196)

A new annual flat rate expense allowance for laundering armed forces uniforms has been agreed between HMRC and the Ministry of Defence (MoD), with the figures set as:

• Navy – £80
• Army – £100
• Marines – £100
• RAF – £100

The allowance will be backdated to 6 April 2008, and claimants will receive the full amount due for each year of service, regardless of whether or not service started or ended part way through a year.

Step-by-step guide to setting up an enterprise management incentive plan