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.
M Macklin v CRC, Upper Tribunal
Employers will not incur penalties for delays of up to three days in filing PAYE information, HMRC have confirmed.
There will be no changes to the submission deadlines, and employers with fewer than 50 employees will still be subject to late-filing fines from 6 March. But late-payment sanctions will be reviewed on a risk-assessed basis, rather than issued automatically.
The Revenue intends to next month close about 15,000 PAYE schemes that have not made a report since April 2013 and appear to have ceased, in an effort yo prevent unnecessary penalties being issued.
Taxing celebrities’ income from the exploitation of image rights
When does an expense in the accounts of a business fail to be deductible?
M Allan v CRC, Upper Tribunal (Tax and Chancery Chamber)
D White (TC4234)
The First-tier Tribunal’s view of eligibility of relief on trading losses
Audit office praises department’s approach to recommendations