Careless error penalties: their application and consequences
Calculating the high-income child benefit charge
The Office of Tax Simplification (OTS) has published a series of questions as part of its review of employment status.
The body says it is keen to receive comments on the complexities of employment status from businesses and individuals, as well as from representative groups and professional tax advisers.
Views are sought on changes to working patterns over recent decades, dealings with HMRC, and the tax system’s compatibility with employment law and current working practices.
V Tee (TC4089)
M Bruce-Mitford (TC4067)
A problem for organisations that trade through charitable subsidiaries
Issue 18 in summary
HMRC have overhauled the way in which they recover tax credits overpayments.
Revenue and Customs Brief 40 (2014) explains that claimants who have been overpaid may have their award reduced to repay outstanding debts from previous claims.
C Blanco (C‑344/13), P P Fabretti (C‑367/13), Court of Justice of the European Union
Can an employee ownership trust be combined with a management buyout?
Tax-debt recovery based on graduated scale
J Thorne (TC3851)
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