Tax tips and news
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HMRC publish Agent Update: Brexit Special
Newsletter issue - October 2019.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: Grants for businesses completing customs declarations: £16m in new government funding is now available to help businesses train staff…Read More
Delay in implementation of domestic reverse charge VAT for construction services
Newsletter issue - October 2019.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 means that the UK customer who receives supplies of construction…Read More
HMRC win IR35 case
Newsletter issue - October 2019.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, David Eades and Tim Willcox. Unusually, the judges disagreed about the IR35 status…Read More
Tax-free expenses for home-workers
Newsletter issue - October 2019.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 arrangements'. 'Homeworking arrangements' are arrangements between the employee and the employer under which the…Read More
October questions and answers
Newsletter issue - October 2019.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…Read More
October Key tax dates
Newsletter issue - October 2019.1 - 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 tax due for…Read More