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Tax Information
03 Jul 2009 – Insurance Intermediaries saved millions in High Court tax case – A High Court judgement has overturned on appeal a 2008 Tax Tribunal ruling that organisers and administrators of insurance contracts were liable to charge UK insurance premium tax (IPT).  Many intermediaries, faced with tax assessments running into the millions, are now relieved of the potential liability.The background to the case involves Homeserve, the emergency home plumbing and electrics call out...

02 Jul 2009 – Review your tax credit claim – Families and individuals currently receiving tax credits are being reminded that they need to renew their claims by 31 July ? otherwise their payments could stop.Renewing is simple ? claimants need to check the information in the renewals pack they?ve been sent, and let HM Revenue & Customs (HMRC) know if their circumstances have changed, such as working hours, child...

29 Jun 2009 – Trusts: HMRC withdraw acknowledgement letters – HMRC Trusts department has advised that the letters formerly issued to acknowledge that a return has been processed without needing to repair or amend it, have been withdrawn.HMRC Trusts have until now sent an acknowledgement letter to agents following the processing of a paper return where the taxpayer has self-calculated their liability and they had no reason at that stage to revise the calculation. The...

27 Jun 2009 – VAT Tips May-June 2009 – Andrew Needham, Director of VAT Solutions (UK) Ltd, provides VAT tips for some company owners and those incurring travel costs in the EU.  Getting back the VAT on the costs of a holding companyIf you set up a holding company to provide management services to one or more subsidiaries, it can either register for VAT individually because...

26 Jun 2009 – HMRC Enquiry Selection – Ex-HMRC employee Tom Casagranda outlines research techniques used by HMRC for the purposes of selecting cases for enquiry.IntroductionThis article deals with the research methods deployed by HMRC to locate cases for enquiry, and just how much they know about their putative subjects.Research Sources for EnquiriesEnquiries were located in a variety of ways: e.g., if you...

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