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Yet another round is looming in respect of the Bridport Golf Club case
We have previously mentioned in other blogs that HMRC might be looking to argue that if it were to repay private members’ golf clubs  overpaid […]
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MOSS – IT HAS NOTHING TO DO WITH ROLLING STONES
In the first of two blogs on this subject, we look at what MOSS is and why it has been introduced. A subsequent blog will […]
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Non residents to pay tax on UK residential property
Following the closure of the consultation period, HMRC has confirmed that from 6 April 2015 non UK residents will pay capital gains tax on […]
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Trustees take note!
FATCA is here! In September 2012 the UK and US signed a treaty to implement the Foreign Account Tax Compliance Act (FATCA) in the UK. […]
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Companies House to increase free access to data
In an effort to increase corporate transparency Companies House is to make all of its digital data available free of charge. This will make the […]
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Holiday pay to include allowance for overtime?
Thousands of businesses are facing additional costs after a tribunal ruled that overtime should be included in holiday pay calculations. A recent Employment Appeal Tribunal (EAT) ruled […]
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Do the new accounting standards affect me?
With relatively little fanfare, FRS 102 comes into force for accounting periods commencing on or after 1st January 2015. This is a fundamental change in […]
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What are the VAT consequences of an out of court settlement?
A recent case Decided by the First Tier Tax Tribunal highlighted how HMRC can sometimes misread the facts and thereby seek to apply the law […]
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Are fines being issued for Pensions Auto Enrolment?
You can bet they are! The Pensions Regulator (TPR) has already issued its first fines to non-compliant employers for failing to meet their auto-enrolment duties, […]
Employment Related Securities (ERS) rules apply when shares or similar company interests are given, transferred or sold in connection with someone’s role as an employee or director. This includes situations such as issuing new shares to an employee, gifting shares, transferring shares between directors, or putting loan stock arrangements in …
April 14, 2026
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making tax digital for income tax