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Issue: Vol 174, Issue 4475

Issue: Vol 174, Issue 4475

28 Oct 2014

HMRC plan to make even greater use of technology

Inheritance tax implications of the diversification of activities

The scheme can affect firms outside the holiday sector

Business premises renovation allowance for conversions to holiday lets

What are the tax implications of converting a director’s loan?

Must goods sold to customers at cost be included in VAT turnover?

Checking entitlement to entrepreneurs’ relief after trading ceases

Will a substantial pay rise lead to an excessive tax liability?

Child benefit charge; Loads of money; Something fishy? A place in the sun

Property trusts The information in HMRC’s IHT113 guide on filing and payment dates is incorrect for events arising on or after 6 April. When such a chargeable event arising on property trusts takes...
HMRC have issued 600 notices to avoidance scheme-users since late August, demanding that they pay more than £250m of disputed tax under the accelerated payments regime. Many of the recipients have...
Taxpayers reported almost 75,000 scam emails in six months earlier this year, marking a massive increase in known phishing attempts by tax fraudsters. HMRC was notified of 74,743 scam messages between...
HMRC have announced the end of IR35 compliance checks, only two years after they were introduced. The abolition of risk-based business entity tests (BETs) will take effect on 6 April 2015, following a...
HMRC’s compliance office dedicated to the tax affairs of the country’s best-off people has passed a major landmark in its five-year history. The high net worth (HNW) unit has collected more than £1bn...

J Thorne (TC3851)

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