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15 March 2016
Put your client admin into motion.
- What about the alignment of income tax and National Insurance? Would that be a better system for small businesses? Read the OTS report on the subject and consider submitting comments on this.
- Note that the Upper Tribunal in Marsdens Caterers of Sheffield v CRC said HMRC was entitled to place traders large enough to generate an annual VAT liability in excess of £2m in the payment on account regime – it is not the trader’s decision.
- Businesses with an offshore structure set up to hold intangibles or that are considering a reorganisation of cross-border activities should consider whether the structure will be tax-efficient under the revisions proposed by the BEPS project.
- Robert Maas requests responses to a survey on HMRC’s plans for digital communication.
- Business premises renovation allowances may be relevant if a landlord...
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Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
