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23/10/2019
HMRC publish Agent Update: Brexit Special
HMRC have published a Brexit edition of their Agent Update publication, which contains some useful information on changes to various procedures after Brexit. In particular, articles are included on the following topics Read More...
 
Delay in implementation of domestic reverse charge VAT for construction services
HMRC have published Brief 10 (2019), which explains that the introduction of the domestic reverse charge for construction services will be delayed for a period of 12 months until 1 October 2020. A domestic reverse charge is an anti-fraud provision, which Read More...
 
HMRC win IR35 case
Following a series of defeats, HMRC have won a First Tier Tribunal (FTT) case concerning the employment status of three BBC presenters who used personal service companies (PSCs). The case concerned the working arrangements for presenters Joanna Gosling, Read More...
 
Tax-free expenses for home-workers
Providing certain conditions are met, no tax liability will arise if an employer makes payments to employees for reasonable additional household expenses, which the employee incurs in carrying out duties of their employment at home under 'homeworking Read More...
 
October questions and answers
Q. Our house has always been owned jointly by myself, my mother and my sister. My sister and I now want to buy our own homes and want to make mum the sole owner of our current home. If we put the house in her sole name will she have to pay capital gains t Read More...
 
October Key tax dates
1 - Due date for payment of Corporation Tax for the year ended 31 December 2018 5 - If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2018/19 14 - Return and payment of CT61 ta Read More...
 
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