IR35 Consultation

IR35 Consultation

The Government have recently issued a consultation document, seeking views on how best to deal with non-compliance with the IR35 rules in the private sector.  Rebecca Cave, contributor to several Bloomsbury Professional titles, looks at what this consultation might mean. Consultation on changing the IR35 rules The operation of the IR35 changed for public sector. Read more

HMRC expects!

HMRC expects!

Most practitioners will be aware that HMRC’s conduct and service standards are set out in a charter (‘Your Charter’), which is displayed on the GOV.UK website (www.gov.uk/government/publications/your-charter/your-charter). There is a statutory requirement for Your Charter to ‘…include standards of behaviour and values to which [HMRC] will aspire when dealing with people in the exercise of. Read more

One Month in a Minute: April 2018

One Month in a Minute: April 2018

FINANCE ACT 2018 Finance Act 2018 has received Royal Assent and may be found at Bloomsbury’s new legislation service for subscribers; related documents may also be found on the parliamentary website at https://services.parliament.uk/Bills/2017-19/financeno2/documents.html PERSONAL TAXATION Operation of tax reliefs in Scotland clarified HMRC has confirmed in a recent press release that: the marriage allowance (ITA 2007, s 55A. Read more

VAT news and cases roundup: April 2018

VAT news and cases roundup: April 2018

Afro-Caribbean takeaway food was provided hot to the customer Pegasus (Manchester) Limited v Commissioners for Revenue and Customs [2018] UKFTT 126 (TC) was an appeal against a VAT assessment for £117,254 for food sales that had been treated as zero-rated. HMRC argued that the food was served hot and was therefore standard-rated. The appellant was a. Read more

New guidance for auditors and what trustees should know

New guidance for auditors and what trustees should know

The FRC’s revised Practice Note 11 addresses a range of developments and has implications that trustees should be aware of. The financial Reporting Council (FRC) has re issued its guidance on the audit of charities – Practice Note 11 (PN11). Trustees of charities should be aware of what it covers. Chairs of audit committees especially. Read more

May Online Service Updates

May Online Service Updates

What’s new in our tax online services? Steve Savory summarises the highlights. Core tax annuals, April update The core tax annuals had their second quarterly update of the year. A huge range of technical developments and practical concerns were addressed across all six titles in these online-only updates. The following is just a very brief. Read more

BPro Tax

Tax Online

Online access to Bloomsbury Professional books, looseleafs and journals, across numerous practice areas. Free Trial