A European court ruling means that sexual stimulants might qualify for a reduced rate of VAT in the Netherlands, alongside vitamin pills and food supplements, while UK customers continue to pay 20 per cent VAT on both.

4 minutes

Property sales are on the rise, but some sellers may be in for a nasty surprise if they don’t report and pay CGT (capital gains tax) on time. With most taxpayers unaware of the new rules, we ask whether conveyancers are posing the right questions. And could HMRC be doing more to help?

2 minutes

30 September is the deadline for settling disguised remuneration tax planning arrangements with HMRC. This is the date to complete the contract process, and agree payment terms, to benefit from the November 2017 settlement terms and avoid the need to report the loan charge.

1 minute

Back in March, if an employer called HMRC to obtain a Time to Pay (TTP) arrangement for PAYE/NIC, HMRC were readily allowing 90 days, but not always making it clear that interest would be added. In May they explained that a TTP would not be agreed on PAYE/NIC relating to CJRS grant payments, while interest charges were being sent for earlier arrangements. Now, as the CJRS comes to an end, HMRC is increasingly reviewing historic claims and compliance in connection with furloughed staff.

3 minutes