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 ICPA ACCOUNTANCY & TAX PORTAL

Welcome to the ICPA Accountancy & Tax Portal provided in conjunction with our partners Taxationweb.

Below is a list of our most important recent articles which you can read in full by clicking on the links.

Alternatively you can select a topic from the menu to the left of the screen to see our full list of articles for that topic. We hope you find the articles both useful and informative.

What is Turnover for MTD for VAT purposes?

As we approach the MTD for Vat changeover, if that's the appropriate word to use, this question put to CronerTaxwise will come up a lot more.  

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What do you 'Hope' your property is worth?

Property valuations for IHT purposes can increase or decrease the tax take. Mark Mclaughlin looks at how development potential comes into play.

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Accounting & Audit if there is no Brexit deal

The latest "What Happens If" from HM Gov at this time its Accounting and Audits.

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Christmas, New Year and Staff Holidays

Inevitably as soon as we enter October questions are raised about staff holidays over the Christmas and New Year period. The team at CronerTaxwise have the answers.

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Deposit Protection Scheme and Landlords

A re-statement of the rules that Landlords and their tenants both need to be aware of.  

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HMRC come unstuck again at Tribunal

HMRC come unstuck again at Tribunal when they levy late filing penalties against a recruitment business as the team from Contractor Weekly gleefully report, this time it's down to admin. 

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The Penalty Escape

We all know how much HMRC love a Penalty and the amount can quickly escalate. Mark McLaughlin looks at cases where HMRC simply get it wrong.

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Unconscious Bias

If someone is biased it is often easy to spot however, there is such a thing as "unconscious bias" which is harder to spot and which may well effect your business. ACAS take a look and report.

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HMRC, IR35 and Holiday Pay

Contractor Weekly report the case where HMRC themselves were brought to task for allying their own IR25 test and then not treating the contractor as a worker when it came to holiday pay. An important case.

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HMRC caught offside over referees 

The recent defeat for HMRC at Tribunal in its case against football officials is gleefully reported by Contractor Weekly in some depth.

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HMRC letter to business that trade with the EU

The text of a letter sent by HMRC to all vat registered businesses that trade with the EU. It's not a very helpful letter and carries little or no detail which i suppose given the circumstances is not surprising.

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SDLT and CGT when swapping investment properties

The CronerTaxwise answer a question put to them regarding the exposure to SDLT and CGT if investment properties are swapped.

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Agency Workers Factsheet

 If you have clients working in the gig economy then this factsheet from the LITRG will help them immensely.  

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Help to Save Initiative

The press release from by HMRC announcing the Help to Save initiative. If you have clients, family or friends and the fit the criteria then it is definitely worth a look.

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IR35: Employment Rights for Contractors Within IR35

The team from Contractor Weekly turn their attention to securing employment rights for Contractors working within IR35. Will they be successful? time alone will tell.

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Zero Hour Contracts

What exactly is a Zero Hour Contract and what are the key points and for that matter when should they be used? Who better than ACAS to provide the answers.

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HMRC: The Standard for Agents

Time for another look at the standard HMRC expect from Agents. HMRC's attitude towards Agents is hardening and we basically need to be aware of their interpretation of our standards. 

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IHT Planning? HMRC want to know!

HMRC's obsession with the tax avoidance industry means they are looking closely at IHT planning. This article by Mark McLaughlin highlights the issue which has not been massively publicised.   

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Hard Brexit: Vat on imports if there's no deal

If there is no deal what are the implications for importers of EU goods? HMRC sets out the implications for this scenario and many others.

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Advisory fuel rates & when to use them

It's all change from 1st September and the new revised rates are listed here as well as HMRC's explanation on when they can be used.

 

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Tax relief for business travel: Prove it

Mark looks at the rules for staff claiming back travel expenses and that sometime HMRC will demand proof. 

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