2011

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

[13/09/11] A summary of the different types of relief available on UK trading losses.

[16/11/11] Comprehensive Guidance on the EIS Scheme

[14/09/11] Details of the new penalties regime for self assessment.

[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] A look at the interaction between losses for income tax and class 4 national insurance purposes.

[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.

[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] Advice to share with clients considering investing in solar panels.

[27/10/11] HM Revenue and Customs (HMRC) has issued a further brief on salary sacrifice arrangements.

[25/10/11] With HMRC under pressure to reduce the tax gap, we review recent, current and future initiatives to achieve this.

[06/10/11] HMRC issues new spotlight document on tax avoidance.

[23/08/2011] This update details appeals cases where the taxpaper has been both successful and unsuccessful when appealing HMRC decisions around 'reasonable excuse'.

[01/07/2011] An update on HMRC's plans to allow real-time reporting.

[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.

[25/05/2011] HMRC has changed the way it processes64-8 and Self Assessment registrations from April 2011.

Budget 2011 Newsletter and CPD Article.

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

[01/07/2011] HMRC has pre-announced its next series of campaigns for 2011/12.

[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.

[04/03/11] HMRC has announced its latest targeted tax disclosure campaign. This time, the chosen ones are plumbers.

[24/03/11] - HMRC have announced their next phase of attack on ‘offshore’ tax evasion.

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

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

[25/05/11] HMRC Brief 14/11 explains the higher level of penalties in respect of undeclared offshore income and gains.

[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.

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