Jumbogate Ltd (TC4271)
Would the gift of a house to an employed friend be a taxable benefit in kind?
HMRC have published more details on the information that employment intermediaries will be obliged to provide from next month.
Staffing agencies and similar firms will have to submit an online report to the Revenue every three months, providing details of supply workers for whom they do not operate PAYE on payments.
The first report is for the period 6 April to 5 July, and must reach HMRC by 5 August. A template is included in the official guidance, along with instructions on how to complete the form.
Tower Radio Ltd; Total Property Support Services Ltd v CRC, Upper Tribunal
The tatty rules of allowable expenses in respect of let property
A tax guide to crowdfunding
Using a UK company to hold personal assets
Is income received from pasture and shelter for horses trade or rent?
Tax of non-UK residents who carry out work here but live in Bermuda
Edition in summary
Taxpayers can now sign up online for the new tax break for married couples and people in civil partnerships.
Web users can register at any point in the tax year and still receive the full benefit of the relief, which takes effect from April.
It permits a person who does not pay tax to transfer up to £1,060 of his or her personal allowance to a spouse or civil partner. Couples can claim the relief if all the following conditions apply.