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• Plant & Machinery: Comment on Fixtures
• [24/04/2013] HMRC are proposing to issue new guidance on Plant and Machinery Allowances for secondhand fixtures and are inviting comment by 15 May 2013.
• Understanding annual investment allowances
• [05/02/2013] Ten things you need to know about the new annual investment allowance.
• IR35 and Sole Practitioner auditors
• [10/05/2013] Draft clause within Finance Bill 2013 a potential headache for sole practitioner auditors.
• Capital Reductions
• [22/04/2013 HMRC have issued guidance on the tax treatment of capital reductions.
• Business Record Checks are Back
• [24/02/2012] HMRC business record checks are revived from 1 November 2012.
• Boxing clever
• [29/01/2013] Examining the new Patent Box regime, which comes into effect from 1 April 2013.
• RTI mandation date deferred until 6 October for small employers
• [05/04/2013] HMRC defer the mandation date for RTI for employers with fewer than 50 employees until 6 October 2013.
• Company Buy-Back of Own Shares - Change in Legislation
• [21/05/2013] Following the Nuttall review, there have been changes to Companies act 2006 regarding company buy-back of own shares.
• Charities Online
• [22/04/2013 From 22 April 2013, charities and Community Amateur Sports Clubs (CASCs) will be required to use HMRC’s charities online service to obtain repayment of gift aid.
• Above the line credit
• [10/05/2013] Budget 2013 announced the introduction of an ‘above the line’ credit for research and development (R&D) expenditure incurred by large companies on or after 1 April 2013.
• General anti-abuse rule
• [09/05/2013] After much speculation a general anti-avoidance rule – the General Anti-Abuse Rule (GAAR) – has emerged within the Finance Bill 2013.
• Taking goodwill back to basics
• [10/05/2013] New standard FRS102 will return the issue of goodwill to its roots.
• IR35
• Assuming the Finance Bill remains unchanged and receives Royal Assent, IR35 tax legislation will be extended to office-holders for the 2013-14 tax year.
• HMRC Agent Account Manager service
• [22/04/2013] HMRC has set up a team of Agent Account Managers (AAMs) to assist agents and advisers to deal with HMRC more easily and effectively.
• General anti-abuse rule
• [09/05/2013] After much speculation a general anti-avoidance rule – the General Anti-Abuse Rule (GAAR) – has emerged within the Finance Bill 2013.
• New PAYE RTI Engagement Letter
• [27/02/2013] ACCA have now produced a new engagement letter for PAYE real time information (RTI). Visit here to see the full text. Changes to the original letter are shown in bold and italics. You may now copy and paste the text of this article for your use.
• Termination Payments – A refresher
• [21/05/2013] The taxation treatment of payments made to employees on the termination of their employment can be a tricky area in practice. It often is not just the simple tax free £30,000 that everyone remembers. Here we take a look at the current position regarding the taxation treatment of such payments.
• Draft Finance Bill 2013 - At a glance
• [15/02/2013] A summary of the key parts of the Finance Bill 2013.
• Finance Bill 2013
• [25/04/2013] A look at some of the highlights of the 2013 Finance Bill.
• Compliance Check Factsheets
• [16/01/2013] HMRC have published a suite of compliance check factsheets.
• HMRC Agent Updates
• [29/08/2012 HMRC issues regular updates for accountants, or tax agents. The latest (number 35, published in April 2013) and previous issues are available here.
• Alternative dispute resolution (ADR) becomes permanent
• [22/04/2013] |ACCA| HMRC Alternative dispute resolution services becomes permanent from 2013/14.
• Back to basics: Loan interest relief
• [20/05/2012] A look at the rules relating to tax relief on loan interest.
• Special Relief - (The relief formerly known as Equitable Liability)
• [05/02/2013] Understand the concept of ‘special relief’, formerly known as ‘equitable liability’.
• RTI - Real Time Information
• [24/01/2013] RTI deadlines are approaching, with employers and pension providers being required to provide information under RTI commencing in the period April to October 2013.
• Tax Treaties
• [18/02/2013] Details of new tax treaties.
• Finance Bill 2013 Published
• [28/03/2013] The Finance Bill 2013 has now been published.
• Budget 2013
• [21/03/2013] ACCA have produced a Guide to the 2013 Budget.
• Another HMRC campaign - Direct Selling
• [13/02/2013] HM Revenue & Customs (HMRC) are running a campaign for ‘Direct Selling’ until 28 February 2013.
• Patent Box
• [24/01/2013] The Patent Box regime comes into effect from 1 April 2013.
• HMRC Employer Bulletins
• [22/04/2013] Access HMRC Empoyer Bulletins here. The latest edition, number 44, contains updates on PAYE, employer annual returns and report benefits in kind and expenses.
• HMRC agent strategy programme
• [04/02/2013] HMRC intends to introduce new online services for agents from March 2015.

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