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Income Tax

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.

HMRC have announced new fuel rates for company cars, to apply to all journeys on or after 1 June 2015 until further notice. Employers may use either the previous or new rates for...

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

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