News

Court of Appeal: Fraudulent VAT input reclaims
Monday, July 19, 2010
An important VAT case was heard recently by the Court of Appeal.  There were three appeals before the court, two by taxpayers and one by HMRC.  All the appeals concerned HMRC's refusal to repay VAT input tax claims. HMRC was refusing to rep...
Excise movement and control system (EMCS) newsletter
Monday, July 19, 2010
The Excise Movement and Control System (EMCS) is an electronic system designed to capture information relating to the movement of excise goods in duty suspension (alcohol, tobacco and oil products).  The EMCS will replace the paper Administrativ...
Marginal items of pay - late notification
Monday, July 19, 2010
Marginal items of pay are those expenses that payroll operators only find out about after the payroll run. Sometimes the information was available earlier but the required tax and NIC treatment was unclear. Most commonly this happens in connection wi...
Charity – 'fit and proper persons' test
Monday, July 19, 2010
HMRC have issued revised guidance on the 'fit and proper persons' test - replacing earlier guidance issued in April 2010. This guidance is relevant to trustees of charities and directors of corporate charities. It also applies to employees of&n...
Autumn Finance Bill – Informal Consultation
Monday, July 19, 2010
Draft legislation and an informal consultation has been published on 32 separate technical tax measures which the coalition Government inherited from the previous government.  The tax measures are to be legislated for in Finance (No2) Bill 2010 ...

July 19, 2010
♦ Equitable Liability
♦ Tribunal: Leased cars can still be taxable benefits
♦ Corporation Tax online filing
♦ Employer P11D, P11D(b) and P9D deadline expired

July 12, 2010
♦ VAT - Partial Exemption frameworks