Changes to the Construction Industry Scheme (CIS)

The government has announced that it will implement a package of improvements to the CIS. The stated aim of the changes is to reduce the administrative and related cost burden on construction businesses. The measures should result... Read Full Article...

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VAT and digital services

HMRC have issued some additional guidance for small businesses which supply digital services to consumers in other EU Member States. The guidance advises: how to comply with new VAT rules on the place of supply of digital... Read Full Article...

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1,773 ‘happy returns’ at Christmas

HMRC have reported that they received 1,773 online tax returns on Christmas Day, with the busiest time for online returns on 25 December between midday and 1pm, when 148 Yuletide returns were delivered electronically. Christmas Eve, which... Read Full Article...

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Holiday pay and overtime update

We have previously reported that in the judgment an Employment Appeal Tribunal (EAT) decided that holiday pay should reflect non-guaranteed overtime. Under the Working Time Regulations 1998 most workers are entitled to paid statutory annual leave. This... Read Full Article...

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Tax on the diverted profits dubbed the new ‘Google tax’

The government has published draft tax legislation to implement the new tax on diverted profits which has been referred to as the ‘Google tax’. The introduction of a new Diverted Profits Tax which was announced in the... Read Full Article...

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Solicitors’ Tax Campaign

Solicitors are being given the chance by HMRC to bring their tax affairs up to date or face tougher penalties, as part of a new tax campaign. The Solicitors Tax Campaign gives solicitors the opportunity to declare... Read Full Article...

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RTI: filing penalties and appeals

In the latest Employer Bulletin HMRC are reminding employers that they are about to issue penalty notices to those employers who have failed to meet their RTI filing obligations. Late filing penalties began on 6 October for... Read Full Article...

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