Gabelle

Budget IR35 guidance could signal tougher stance

HMRC is planning to bring forward further guidance when and how IR35 rules will apply to office holders and directors providing their services through limited companies.

The importance of keeping good VAT records

It has never been more important to keep good VAT records, with HMRC vowing to scrutinise the tax affairs of those who have payments outstanding after 28 February.

HMRC gets £342m in Swiss-UK tax deal

HMRC has received £342m from Switzerland as a result of the Swiss-UK tax deal which came into force on 1 January.

Full SEIS relief to run until 2014

HMRC's full Seed Enterprise Investment Scheme relief is set to run for a further 12 m

HMRC's patent box regime: The basics

HMRC's patent box regime will affect businesses liable to corporation tax, who make a

Deductibility of business expenses: an overview

Three recent first-tier tribunal cases regarding the deductibility of business expenses have lessons to offer accountants, according to

New tax resource for finance managers

AccountingWEB this week opened its new Business Tax Library, an at-a-glance resource designed to give accountants

No referendum for Swiss-UK tax agreement

Tax advisory firms are advising UK citizens with assets in Switzerland to get their affairs in order ahead of the

Orsman decision limits chattels claim

A tax tribunal victory for HMRC also prevented it from “broadening its attack” on property fixtures during a dispute over stamp duty land tax