Postponing a property sale to minimise the capital gain when non-UK resident.
Is a dog training manual zero-rated when supplied with a training course?
Scottish people living abroad risk paying the wrong amount of tax on UK-earned income, says the Association of Taxation Technicians.
Employers that have been taken to court for failing to pay fines for workplace pension non-compliance are being named on a new list in The Pensions Regulator’s Auto-enrolment Compliance and Enforcement Quarterly Bulletin.
In each case the employer had been issued an escalating penalty notice (EPN) for non-compliance but did not pay it.
The regulator has also published the details of employers that continue to ignore their auto-enrolment obligations despite having been issued with a penalty and paid it.
The Low Incomes Tax Reform Group (LITRG) has urged the Taylor review of employment practices to assess the relationship between taxation and the growth in non-standard work, such as people working in the ‘gig economy’.
Although taxation is not expressly within the terms of reference of the review, which is focusing on employment law and practice, LITRG believes that it will be hard to understand the impact modern employment practices have on a worker’s security, pay and rights without considering tax issues.
Legislation introducing the first Welsh tax in almost 800 years received royal assent on 24 May.
At a sealing ceremony, the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Bill became the first Act of the assembly involving taxation.
Land transaction tax will replace stamp duty land tax in Wales when it is devolved in April 2018.
The Ministry of Justice is developing an online tax tribunal appeal service and is inviting people to join a beta trial, ahead of the full launch.
The online service includes step-by-step guidance on completing an appeal and gives a reference number instantly when an appeal is submitted successfully.
Taxpayers and advisers interested in taking part should email here.
Jazztel v CRC, Chancery Division, 3 April 2017
Put your client admin into motion.
R Lee; N Bunter (TC5757)
D Swales (TC5763)
New Way Cleaning Ltd (TC5769)