- Annual investment allowance and taxi cabs
- [17/12/10] A common question on the Technical Advisory helpline is 'My client is a taxi driver and has bought a new cab during the year. What is the capital allowances position?'
- IR35 - ten years on and quiz
- [17/12/10] A look at IR35 - ten years since it was introduced - plus a related quiz.
- Business Payment Support Service (BPSS) and Communication with Agents
- [04/08/10] - Guidance for members experiencing difficulties with HMRC regarding the BPSS
- HMRC compliance factsheets
- [30/05/10] - HMRC has produced a number of factsheets providing guidance on various aspects of the new compliance regime.
- CT Online Filing – software compatibility update
- [31/03/10] - HMRC lists commercial software suppliers
- Guidance from HMRC on record-keeping
- [29/03/10] - HMRC has issued guidance on Record-keeping in light of the requirements under Finance Act 2008, Schedule 37.
- Changes to time limits for tax claims and assessment
- [18/03/10] - As part of HMRC's new compliance regime, the time limits for making tax claims (e.g. error or mistake claims) and raising assessments have been aligned IT, CGT, CT, VAT, PAYE and NIC.
- New PAYE Penalties
- [18/03/10] - A new regime of 'in-year' PAYE late payment penalties under which HMRC may charge penalties on any late-paid PAYE is to be introduced for 2010/11 onwards.
- The New Penalty Regime and Reasonable Care
- [20/01/10] - Guidance on the important concept of reasonable care under the new HMRC compliance regime.
- Goodwill on Incorporation
- [27/03/08] - The Finance Act 2002 changed the treatment of goodwill amortised by companies. It does not apply to goodwill acquired prior to 1 April 2002 which continues to be treated within the capital gains regime, neither does it apply to internally-generated goodwill.