Disclosures and HMRC’s KYC initiative
Part of HMRC’s large business risk review process involves a ‘know your customer’ (KYC) visit to around 2,000 of the UK’...
Technical
Technical
Draft Finance Bill 2016: round-up of submissions on draft clauses
Introduction The draft Finance Bill clauses were, in the main, published on 9 December, and comments were invited unti...
Exclusion of some companies from the National Insurance contributions employment allowance
On 26 November 2015 HMRC published a technical consultation on draft regulations to exclude limited companies where the ...
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East Midlands Branch seminar report
On the 1 December, the East Midlands branch held its last meeting of 2015. This was a live Mock First-tier Tribunal rec...
HMRC service standards
As a member of the Issues Overview Group, I have been involved in obtaining feedback from members over the past year on ...
What is an environmental tax?
The Environmental Taxes Working Group (ETWG) met on 17 December 2015 to discuss changes in the 2015 Budget, Autumn State...
Scotland update
The Scottish Government published its draft Budget 2016–17 in December and announced its tax proposals for 2016–17....
Tackling exploitation in the labour market – a BIS consultation
In our response to a consultation about tackling exploitation in the labour market iss
Flexible benefit arrangements: a redirection of earnings
The Rangers case (The Advocate General for Scotland v Murray Group Holdings Ltd [2015] CSIH 77) is discussed in some det...
Childcare update
The Autumn Statement announced, for both tax-free childcare (TFC) and the extended provision of free childcare, a revise...