Found 104 briefings
In this issue, Tina Riches, National Tax Partner reviews the Scottish land and building transaction tax set to come into effect on 1 April 2015, the HMRC’s February 2015 employment related securities bulletin and claims for overpaid VAT by non-profit making sports clubs.
Company: Smith and Williamson | Published: 18 February 2015 | Business Area: VAT and Sales Tax
Download this whitepaper for practical tax tips to guide you through the tax system and help you plan to minimise your liability. Areas covered: running a business; disposals and capital gains tax; tax and your investments; property matters; preserving the inheritance; working for others.
Company: Haines Watts | Published: 06 February 2015 | Business Area: VAT and Sales Tax
The Tax update provides a round-up and explanation of the latest tax issues. In this issue: Tina Riches, National Tax Partner analyses IR35 admin review; VAT on booking fees for event tickets; extension of allowances for C02 cars; clarity on R&D tax credit for travel and subsistence expenses.
Company: Smith and Williamson | Published: 03 February 2015 | Business Area: PAYE
The intention of IR35 is to collect the same tax and NICs as would have been paid if the individual was employed directly by the client. However, IR35 shifts the obligation to pay tax and NICs onto the service company. This guidance note covers how to calculate this deemed employment payment.
Company: Tolley | Published: 10 November 2014 | Business Area: Employment Tax
The hectic weeks leading up to the self-assessment deadline on 31 January are a stressful time for tax professionals. Fortunately help is at hand! Technology exists to make the entire process quicker, easier and more efficient. Read this short guide to find out how.
Company: CCH, A Wolters Kluwer Business | Published: 29 October 2014 | Business Area: Practice Management
HMRC regularly publish approved ‘fuel only’ rates which have, again, changed. This article sheds light on the recent changes to tax free fuel rates, effective from September 1st 2014.
Company: UHY Hacker Young Group | Published: 25 September 2014 | Business Area: Employment Tax
This paper provides a summary of current tax issues for companies. Topics covered: European Commission report on tax and the digital economy; LLP members' employment rights; EU Commission in favour of shift to indirect taxes; HMRC's draft partnership manual.
Company: Smith and Williamson | Published: 14 July 2014 | Business Area: Employment Tax
This briefing note highlights payroll compliance risks associated with payments to directors, a concession permitting gross payment and offers advice on and assistance with contract and tax compliance issues.
Company: Smith and Williamson | Published: 08 May 2014 | Business Area: Employment Tax
Find a finance and accountancy briefing