Employers face penalties at the end of the 2013/14 if they should have started using the real-time information (RTI) system but have not yet done so, HMRC have warned.
The department urged firms to act immediately, having already issued letters in June and September 2013 to urge employers to start reporting PAYE in real time as soon as possible.
CRC v Apollo Fuels Ltd and others, Upper Tribunal (Tax and Chancery Division)
HMRC have fixed a problem with their business tax dashboard that caused employment records to merge on the department’s systems.
The error hit some firms that employed a work to do more than one job within the same PAYE scheme, and resulted in erroneous consolidation of the separate employments.
Affected accounts were incorrect on the business tax dashboard – but the Revenue has updated the employer records, which will be displayed as follows:
Aspect Capital plc v CRC, Upper Tribunal (Tax and Chancery Division)
L Howard (TC3154)
An IT contractor operates via a limited company as the director and shareholder, paying himself a low wage and dividends. His brother is also an IT contractor, but is a disqualified director and has been using the limited company as a conduit for his income
Peebles Baptist Church (TC3204)
Claiming a construction industry scheme refund can be an overlong process
A pottery collector is expanding and improving his collection. Because of the limited space available, unwanted or inferior examples are sold to make room for more recent acquisitions
A client is proposing to transfer a large residential property to his son. The client will continue to live at the property and pay a rent. This should avoid an inheritance tax charge
A client has become very wealthy over many years, but now has little income that is subject to tax. He wishes to make substantial gifts to charity, but is concerned that gift aid will not be of benefit
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