Income Tax

HMRC will be holding business-and-employer advice days at the end of March. The informal events will provide a chance to meet the Revenue’s team of tax advisers, listen to talks on a range of tax subjects, and ask questions about the department’s rules and procedures.

Topics to be covered include self-employment, VAT, first steps as an employer and real-time information.

Y Yetis (TC2410)

K Harrison (TC2397)

An employee lives on the south coast and works for at least two days a week in his employer’s local office. However, he also spends, on average, three days a week visiting the London office and the London clients of the south coast office

Since 2001, a client has let a property that he owns to his daughter, who is the mother of four children with special needs. The local council pay the rent, but this is exceeded by the client’s mortgage interest

P Marshall (TC2466)

The government is to amend the law to clarify the community amateur sports clubs (CASC) qualifying conditions. Enabling legislation will be introduced in the Finance Bill, which will allow HMRC to set out clearer detailed rules in secondary legislation after a public consultation.

The proposals will cover a range of issues, including the maximum annual fee a club can charge and still be considered a CASC, the rules on generating income from social and non-sporting activities, more generous travel expenses, and changes to allow clubs to make limited payments to players.

A Readers’ Forum question resulted in clarification of negative earnings and employment losses

The impact of real-time information on employers with expatriate members of staff

Week-long Twitter Q&A for new system; Employer Bulletin 43 summarised

HMRC have announced new fuel rates for company cars, which apply to all journeys on or after 1 March 2013 until further notice. For one month from the date of change, employers may use either the previous or new rates and therefore make or require supplementary payments, but they 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.

By Keith Gordon; £95; published by Bloomsbury Professional; paperback; fourth edition; 354 pages