2012

[28/06/2012] Actor successful in £32k accommodation expenses claim.

[20/03/2012] HMRC to launch 30 new taskforces to crack down on tax dodgers in 2012/13.

[26/04/2012] An update on HMRC campaigns.

[03/04/2012] EIS is is an important investment incentive. The business rules are highlighted here while personal tax examples can be found in Enterprise Investment Scheme (EIS) – The Tax Reliefs Condensed

[20/09/2012] The First Tier Tribunal overturns a penalty for a "careless error" where the accountant was found to be to blame.

[25/06/2012] There a number of consultations closing in July and August.

[18/09/2012] HMRC has updated its compliance factsheets. You can access them here.

[02/03/2012] Detailed guidance on reasonable excuse.

[26/06/2012] HMRC has launched an online tax registration service to allow registration for all main business taxes (self assessment, corporation tax, PAYE for employers and VAT) in a single website visit.

[29/06/2012] Significant changes to land, landfill and income taxes in Scotland are on the horizon.

[13/03/2012] Guidance on the annual reporting of benefits in kind and expenses payments.

[25/06/2012] HMRC issues new form R68(i) - Gift Aid and tax repayment claims form, which replaced all previous versions of this claim form.

[23/08/2012] HMRCis piloting a "signpost" scheme in an attempt to improve response times for incoming mail.

[09/03/2012] From April 2012 HMRC will be able to collect debts up to the value of £2999.99 by amending the tax code of individuals in PAYE employment or receiving a UK-based pension.

[15/10/2012] HMRC employer bulletins, including guidance on Real Time Information (RTI) can be found here.

[16 March 2012] Details of HMRC's litigation and settlement strategy (LSS), which is their internal guidance to staff on dealing woth tax disputes.

[27 February 2012] Details of proposed forthcoming changes in PAYE reporting.

[19 April 2012] If HMRC's normal communication channels have left you frustrated and still needing an answer, the Agent Account Manager service may help.

[31/08/2012] Got an issue to raise with HMRC and fellow accountants? Contact your local Working Together group.

[20/06/2012] Keith Gordon offer advice on challenging the Sharkey v Wernher principle of appropriations from trading stock at market value.

[16 January 2012] HMRC have issued a discussion document on modernising the personal tax system. Responses required by 24 February 2012.

[03/04/2012] EIS is an important investment incentives. The tax reliefs are highlighted here while the business rules can be found in Enterprise Investment Scheme (EIS) –The Rules Condensed.

[25/06/2012] HMRC publishes guidance on its new approach to dealing with potential IR35 cases.

[27/02/2012] Assessing the changes contained in the Finance Bill 2012, prior to Budget 2012.

[02/07/2012] The Finance Bill 2012 introduces new provions with regard to claiming capital allownces on integral features.

[20/03/2012] The Seed Enterprise Investment Scheme (SEIS) is to be introduced into UK tax provisions from 6 April 2012 to encourage investment in small businesses.

[28/02/2012] A comprehensive round-up of the tax law surrounding employment income.

[27/06/2012] HMRC has issued a note on how the Scotland Act 2012 impacts on its administration of Stamp Duty Landfill Tax. It has also stated what it will do to help identify Scottish taxpayers in respect of a variable rate of income tax.

[26/04/2012] HMRC Toolkits focus on areas which cause difficulty in practice and offer protection against penalties.

[30 April 2012] HMRC have produced a basic ready-reckoner to assist those in self-employment to calculate their tax provisons.

[25/06/2012] Guidance on what constitutes a Scottish Taxpayer for the purposes of The Scotland Act 2012.

[24/10/2012] What you need to know about the child benefit charge on high income families.

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

[29/06/2012] HMRC’s latest consultation aimed at tackling loss of tax from those working through an intermediary.

[31/08/2012] There is just over a month to participate in HMRC's tax return campaign. Read more here.

[20/01/2012] Are company directors required to submit a tax return of a retrn has not been issued and they have no liability?

[09/03/2012] HMRC changes its view on smartphones for benefits in kind purposes.

[20/03/2012] The Upper Tribunal has recently issued its judgment in the case of J D Wetherspoon plc v The Commissioners for Her Majesty’s Revenue and Customs.

[31/08/2012] Following a recent tribunal decision, HMRC has issued a consultation on the removal of taxpayer protection from ESC A19.

[20/09/2012] An update on some recent reasonable excuse tribunal cases.

[25/06/2012] An update on Real Time reporting for PAYE.

[16/04/2012] HMRC extend its Alternative Dispute Resolution (ADR) Scheme, following a successful initial trial period.

[18/09/2012] RTI deadlines are approaching, with employers and pension providers being required to provide information under RTI commencing in the period April to October 2013 and with all using RTI by October 2013.

[10/01/2012] HMRC have published a list online Self Assessment filing problems and guidance and guidance for those affected.

[25/06/2012] Detials on obtaining advance qualification assurance for investments under the EIS and SEIS schemes.

[25/06/2012] HMRC extends its ALternative Dispute Resolution service trial nationwide.

[25/06/2012] An update on HMRC campaigns.

[01/03/2012] From 5 April 2012 HMRC will be able to ask employers to pay a security deposit where there is serious risk that they won’t pay over their PAYE or Class 1 NICs.

[09/10/12] In the run-up to the implementation of Real Time Information for PAYE, HMRC are issuing a series of key messages for employers.

[17 September 2012] HMRC have issued a new short briefing on their anti-avoidance activities in relation to aggressive tax avoidance schemes.

[13/03/2012] From 1 March statutory instrument 2012 number 266 The enactment of extra-statutory concessions order 2012 comes into force. On the same date extra statutory concession (ESC) C16 is effectively withdrawn.

[26/06/2012] RTI is a new way of reporting PAYE information. It will enable employers and pension providers to tell HMRC about payments to employees/pensioners as they are made rather than at the end of the tax year.

[25/04/2012] A bill to encourage investment in business, exports and to build the economy?

[27/02/2012] Latest detais of HMRC's targetted tax campaigns.

[29/06/2012] A look at the rules around tax relief on your – and your employees' – continuing professional development.

[29/02/2012] Draft guidance has been made available explaining how the change in legislation allows individuals aged 60 or over with small personal pension pots of £2,000 or less to have two such pots paid as a lump sum in a lifetime.

[31/08/2012] The Finance Act 2012 received Royal assent on 17 July 2012 and contains 229 sections and 39 schedules.

[27/02/2012] HMRC are slammed by tribunal judges in recent appeal cases against PAYE penalties.

[29/06/2012] Madan Salhan looks at some of the issues and pitfalls to be considered in making a late tax appeal.

Draft guidance has been made available that is intended to apply from 6 April regarding the transfers of pension savings to qualifying recognised overseas pension schemes (QROPS).

[28/06/2012] Preparing for PAYE real-time reporting.

[28/05/12] - HMRC Agent Contact Numbers – ACCA WOULD LIKE YOUR FEEDBACK

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

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