HMRC have issued a consultation on two aspects of partnership rules, with the intention of removing the presumption of self-employment for some limited liability partnership members to tackle the disguising of employment relationships, and ...

Incorrect real-time information tax codes are being issued for businesses that have submitted employer alignment submissions (EAS) or full payment submissions (FPS) that are incomplete or partial.

Examples include where an employer:

• has submitted only part of its employee payroll on the EAS and included the remainder of the employees on a subsequent FPS, or
• submitted the EAS in parts but did not indicate on the first submission that this is what will be happening, and HMRC treated the first part as the ...

HMRC have made little progress in reducing error and fraud in the tax credits system, according to a Public Accounts Committee (PAC) report that backs claims made by the National Audit Office (NAO) earlier this year.

Tax officials missed their target to reduce error and fraud to 5% by 2010/11 by a wide margin, letting £2.3bn slip between ...

The head of the UK’s leading business lobbying group has backed the use of corporate tax planning, urging the government and its G8 partners to “avoid the moral debate” about avoidance.

CBI president Sir Roger Carr also warned politicians against creating unintended consequences by instigating hasty solutions to settle public concerns about legal tax dodging.

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European finance ministers have settled the mandate for the European Commission to negotiate stalled tax transparency agreements with countries including Switzerland and Liechtenstein, in a critical step towards confirming the amended Savings Directive and establishing greater levels of ...

HMRC have issued clarification of the requirements of operating annual PAYE schemes in the real-time information (RTI) system.

The Revenue is unable currently to process requests from employers hoping to move to paying annually and register as an annual scheme, or to change their payment frequency. The publish a message on its website when the issue has been fixed.

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The Office of Tax Simplification (OTS) has criticised the manner in which it was treated in last week’s Public Accounts Committee (PAC) paper on legal tax dodging.

The office’s tax director, John Whiting, claimed the committee, chaired by Margaret Hodge MP, failed to contact the OTS before preparing the document Tax Avoidance: the Role of Large Accountancy Firms, and consequently presented “an incorrect picture of what we had done to date&...

The National Insurance (NI) treatment of self-employed entertainers is under review by HMRC, in the hope of finding an arrangement that will give individuals on lower income access to a benefits package financially comparable to the contributions-based ...

Aggressive tax planning by multinationals could have unintended consequences for the majority of the UK’s firms, tax experts have warned.

Advisers at Russell New, an accounting and auditing firm, believe global companies such as Amazon, Google and Starbucks are unfairly bringing small and medium-sized enterprises (SMEs) into the authorities’ gaze by pushing the tax rulebook ...

The new president of the Chartered Institute of Taxation (CIOT) has called on the government to take a “serious, grown-up” approach to European tax legislation, accusing the UK authorities of taking a “slapdash approach to complying with rules that we help set”.

Stephen Coleclough used his inaugural speech this week to ...