Government plans to reduce administrative costs to business by £10bn will fail unless the complexity of the tax code is tackled, the Institute of Chartered Accountants in England and Wales (ICAEW) has warned.
Two of the UK’s three longest Finance Acts were enacted in the previous parliament, the ICAEW notes in a letter to the chancellor of the exchequer, George Osborne, while calling for a “one in, two out” principle to apply to tax laws.
P Manduca v CRC, Upper Tribunal
Claiming the marriage allowance takes a lot of effort
The new rules for expenses and benefits in kind
CJS Eastern Ltd (TC4404)
An avoidance scheme designed to exploit the employment allowance has been deemed by tax officials to be ineffective.
HMRC intend to challenge all uses of the arrangement, which the department claims “simply does not work”. Users are urged to withdraw.
How will the government’s ‘one nation’ approach apply to tax?
Conditions for claiming personal tax reliefs
This is a summary of issue 47 of Agent Update, HMRC’s bi-monthly news roundup for tax advisers
Digital agent engagement
Agents were invited in January to take part in a series of regional events with HMRC representatives.
Don’t simply follow past years’ P11Ds when preparing the latest forms
Tax charity calls for improved guidance

