2011

[22/08/11] A simple concept but despite its simplicity it causes many taxpayer problems clearly indicated by the plethora of case law.

[31/12/2011] A look at ESC C16 as things currently stand, together with a look at the new proposals.

[31/10/2011] The rules for establishing whether two or more companies are associated for corporation tax purposes has changed for accounting periods ending after 31 March 2011.

[31/12/2011] The government have included proposals for the new Seed Enterprise Investment Scheme (SEIS) in the draft Finance Bill 2012.

[07/12/11] New regulations have been introduced to charge national insurance contributions to income chargeable to tax under the disguised remuneration provisions with effect from 6 April 2011.

[07/12/2011] Technical guidance on the Finance Act 2011 rules on employment income provided through third parties has been updated.

[01/12/2011] Details of business and non-business clearance procedures.

[01/12/2011] Details of Professional Subbscriptions which are allowable for tax purposes.

[25/11/11] The First-Tier Tribunal has made a number of decisions lately which have shown an appreciation of the reality of business life, as this example highlights.

[14/11/2011] A review of the FHL regime together with details of changes from April 2011 and April 2012

[09/11/2011] There has been some important tribunal action recently regarding HMRC's interpretation of reasonable excuse.

[4/11/2011] A look at some of the taxation aspects of Incorporation.

[16/11/2011] Another look at IR 35 in light of some recent cases.

[08/11/2011] The CIS penalty regime has changed with effect from 1 November 2011.

[8/11/2011] Guidance on the changes in the capital allowances regime from April 2012.

[27/10/11] Details of the new streamlined and quicker double tax treaty passport scheme.

[14/09/11] Understanding the different types of company losses and how to utilise these.

[31/05/2011] HMRC has announced that its latest campaign will target individuals and businesses who have income above the VAT threshold but who have not registered for VAT. This campaign will start in June/July 2011.

[23/06/11] Reasonable excuse: argue your case.

Budget 2011 Newsletter and CPD Article.

[01/07/2011] A comprehensive round up of filing and other legislative deadlines.

[01/02/11] Comprehensive guidance on the introduction of online filing for corporation tax, XBRL and iXBRL.

[06/06/2011] Business Payment Support Service (BPSS) update.

[02/06/2011] Read the article on the 2011 Finance Bill and answer the CPD questions to earn verifiable CPD points.

[25/05/2011] HMRC Vodcast on penalties for inaccuracies in documents and returns.

[23/03/11] - The Office of Tax Simplifications reviews tax reliefs and small business taxes.

[25/05/2011] HMRC Updates Corporate Finance Manuals re amounts not fully recognised for accounting purposes.

[24/03/11] - A detailed look at this legislation's history and case studies.

[20/01/11] The UK has a number of double tax agreements (also known as double tax treaties) with many states.

[25/05/2011] HMRC has published factsheets to help taxpayers understand the new framework for compliance checks.

[24/03/11] - From 1 April 2011 HM Revenue & Customs (HMRC) will strengthen its powers to tackle Excise fraud with a sensible safeguard.

[31/03/11] - Draft clauses and explanatory notes for the 2011 Finance Bill, published on 31 March 2011.

[24/03/11] - In Budget 2011, the government published a consultation paper on rebalancing the Northern Ireland economy, including looking at mechanisms for devolving the rate of corporation tax to Northern Ireland.

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