Business taxes CT, business profits, capital allowances, CIS Capital allowances – construction of hydro electric power station – Supreme Court to hear appeal on 23 March 2023 – SSE Generation LtdBUDGET – Audio-visual tax reliefsBUDGET – A simpler tax system for small businessesBUDGET – Extending the cash basis for self-employed businesses – consultation Read morePersonal taxes Property, employment, pensions, NICs Beneficial loan arrangements – HMRC update actual official rate to 2.25%Social security – benefits up-rated – The Social Security Benefits Up-rating Order 2023HMRC publish Employment Related Securities Bulletin 49 (March 2023)Charitable giving – EU charities – change of rules Read moreCapital taxes CGT, IHT, stamp duties, trusts, charities CGT – appeal against determination of UK residence dismissed – pre SRT tests applied – LyonsLand Transaction Tax – higher residential rates – Hayes v Welsh Revenue AuthorityBUDGET – Capital gains taxCGT – negligible values – updated list to end of February 2023 Read moreInternational Expats, customs duties, double taxation Fresh fruit and veg – importsNon-resident entertainers – tax withholding – middleman scheme – list of payers approved for gross paymentCustoms – HMRC update Customs Declaration Service cash accounts guidanceCustoms – HMRC update sundry guidance Read moreVAT Admin, compliance, case law, HMRC guidance VAT – whether option to tax disapplied – Supreme Court to hand down judgment – Moulsdale t/a Moulsdale PropertiesVAT – HMRC update Refunds ManualVAT – insufficient of funds – overpaid income tax and NIC – whether reasonable excuse – Prisma Recruitment LtdVAT penalties – director conduct not dishonest – appeals allowed – Universal Flooring Read moreTax admin HMRC powers, avoidance, penalties, tribunals Money laundering – HMRC update supervision guidanceCJRS scheme – no claim possible for employee omitted from RTI submissions – Luca Delivery LtdIncome tax – appeal against return amendments and closure notices dismissed – ByrneAppeals – FTT Rules 5 and 18 – Putney Power Ltd Read more
