HMRC

Tax / HMRC challenged to investigate Ryanair’s ‘opaque’ crew payments

MPs have asked HMRC to investigate Ryanair and the agencies it uses to supply cabin crew, to ensure that they are paying at least the national minimum wage/national living wage (NMW/NLW) to all their staff, after the airline failed to supply answers about its payment practices to two select committees

Tax / Making Tax Digital software delays risk accounting period swap

The Association of Taxation Technicians (ATT) is warning that delays in releasing specifications for the software needed to file VAT returns digitally under HMRC’s Making Tax Digital initiative risk leaving some business facing a troublesome mid-accounting period change

Tax / Withdrawal of VAT concession on sports club affiliation fees

HMRC is reminding taxpayers and sporting organisations that the concession enabling sports clubs to treat affiliation fees as exempt from VAT will be withdrawn with effect from 1 April 2018

Tax / HMRC simplifies claims for group relief for carried-forward losses

HMRC has released a policy note on changes to the rules for relief for carried-forward losses changed which are backdated to 1 April 2017 and are designed to simplify the arrangements for claims for group relief

Tax / HMRC offers support for businesses affected by Carillion liquidation

HMRC is providing practical advice and guidance to businesses affected by the Carillion liquidation through its Business Payment Support Service (BPSS), which can suspend any debt collection proceedings and review penalties for missing deadlines

Tax / HMRC brushes off claims for aliens, chips and rabbits

Marital difficulties with visitors from outer space and an acute attack of vertigo were among the more outlandish excuses given to HMRC for not completing a tax return on time, while among the more optimistic expense claims made was one for birthday drinks in a Glasgow night club

Tax / Apple pays additional £81m to HMRC

A week after its subsidiary Apple Europe Ltd paid an additional £136m to settle tax and interest payments with HMRC, another subsidiary of the US tech giant, Apple UK Ltd, has also revealed an additional tax and interest payment totalling £81m

Tax / Large business tax investigations taking longer to settle

HMRC investigations into large business tax affairs are becoming increasingly drawn out and are now taking almost three years to settle, according to analysis by Pinsent Masons

Tax / Tax-free childcare opens to children under nine

HMRC has opened its tax-free childcare scheme to parents who have children under the age of nine, with the scheme opening to all remaining eligible families on 14 February, after full rollout was delayed due to the service experiencing IT difficulties

Tax / Overhaul of corporation tax payments for companies with £1.5m plus profits

Meg Wilson CTA, tax writer at Croner-i, explains the key payment dates for corporation tax payments for the largest businesses with profits in excess of £1.5m as new rules reducing the payment period are set to come into force from 1 April 2019

Tax / East London venue hosts self assessment party

On 23 January the Book Club in Shoreditch is hosting a self assessment party, providing free tea and coffee and chilled out tunes for those who are working away to meet the 31 January filing deadline

Tax / HMRC criticised over customer service measures

HMRC has come under fire over its failure to deliver its transformation programme as planned, disparities in the treatment of high net worth individuals (HNWI) compared to other taxpayers, and a lack of clarity in its customer service statistics in the latest report from the public accounts committee (PAC)

Tax / Apple pays extra £136m tax after HMRC audit

Tech giant Apple has paid an additional £136m in tax and interest payments to the UK tax authorities following an ‘extensive audit’ by HMRC, according to records filed at Companies House

Tax / Making Tax Digital for VAT: how will it work

Plans to go ahead with Making Tax Digital for VAT reporting from April 2019 are well under way with the government consulting on final details of the rules for so-called ‘electronic accounts’. Stephen Relf CTA ACA, tax writer at Croner-i, examines the proposals 

Tax / Case: not proportionate to strike out appeals

A First Tier Tribunal decided to not strike out three appeals against personal liability notices, for failing to provide documents, as it was not proportionate and there was too much at stake
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