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Buy to let landlords of UK residential properties have been bombarded with tax changes in the last year. As a consequence many will need to rethink their broad and detailed tax strategies on their investments.
This briefing details the tax issues that surround loans to director-shareholders and loans from director-shareholders to their companies.
A plumber has won a legal battle for working rights in a Supreme Court ruling.
HMRC have issued the latest version of the Employer Bulletin.
HMRC has confirmed that the tax gap for 2016/17 has fallen to 5.7%.
HMRC has extended the payroll Real Time Information (RTI) late filing easement until April 2019.