Other taxes

2013

• Class 2 NIC
• [30/05/2013] HMRC are sending payment requests for outstanding Class 2 National Insurance contributions.
• Stamp Duty Land Tax - Transfer of Going Concern Claims
• [30/05/2013] HMRC inviting claims following Robinson Family TOGC case.
• 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.
• 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.
• Changes to class 2 and class 4 NICs
• [09/05/2013] Sleeping and inactive partners will be affected by changes introduced by HMRC this month.
• Disadvantaged Area Relief (DAR)
• [24/04/2013] Information on claims following abolition of disadvantaged area relief.
• Sleeping and limited liability partners - Important information regarding Class 2 and 4 NICs
• [22/045/2013] HMRC now considers that Sleeping and inactive Limited Partners are-and have in the past been-liable to pay Class 2 National Insurance contributions (NICs) as self employed earners and Class 4 NICs in respect of their taxable profits.
• Draft Finance Bill 2013 - At a glance
• [15/02/2013] A summary of the key parts of the Finance Bill 2013.
• Changes to the taxation of UK property
• [08/03/2013] A round-up of recent changes to the taxation of UK property.
• Understanding annual investment allowances
• [05/02/2013] Ten things you need to know about the new annual investment allowance.

2012

• Trading Losses - Income Tax & Class 4 NIC
• SDLT and Property – A cautionary tale.
• [02/07/2012] A cautionary case regarding the apportionment of property and chattels when purchasing a property.
• Changes to Stamp Duty Land Tax
• [02/07/2012] Chages to Stamp duty introduced by Finance Bill 2012.
• Capital Allowances and Buildings
• [02/07/2012] The Finance Bill 2012 introduces new provions with regard to claiming capital allownces on integral features.
• Revenue Scotland and Scottish taxpayers
• [29/06/2012] Significant changes to land, landfill and income taxes in Scotland are on the horizon.
• HMRC issues guidance on two Scottish tax matters
• [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.
• HMRC Toolkits
• [26/04/2012] HMRC Toolkits focus on areas which cause difficulty in practice and offer protection against penalties.
• The Upper and First-Tier Tribunals – What is a Reasonable excuse?
• [02/03/2012] Detailed guidance on reasonable excuse.
• HMRC Penalties - Conspicuous Unfairness
• [27/02/2012] HMRC are slammed by tribunal judges in recent appeal cases against PAYE penalties.
• Finance Bill 2012
• [27/02/2012] Assessing the changes contained in the Finance Bill 2012, prior to Budget 2012.
• PAYE - Real Time Information
• [27 February 2012] Details of proposed forthcoming changes in PAYE reporting.

2011

• Disguised Remuneration
• [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.
• Losses - Income Tax vs Class 4 NIC
• [01/12/2011] A look at the interaction between losses for income tax and class 4 national insurance purposes.
• School charities and gift aid
• [06/10/11] HMRC has issued a guide highlighting when school charities can recover gift aid.
• Mismatch of losses
• [14/09/11] Mismatch of losses for income tax and class 4 NIC purposes.
• Class 1A NIC Refund - Holiday Homes
• [25/05/2011] Possible refunds of Class 1A NIC on holiday homes bought through a company.