Authoritas tax update - January 2017

Off-payroll engagements update

27 January 2017

HMRC has recently published draft legislation following the 2016 Autumn Statement, which provides clarification on a number of areas.

Apprenticeship levy

27 January 2017

HMRC has published draft legislation for the apprenticeship levy. Further guidance on certain aspects of the levy has also been published.

Confusion with property search charges

27 January 2017

To standard rate or to not standard rate? What’s the latest with CON29 fees.

Salary sacrifice arrangements from April 2017

27 January 2017

The government will legislate in Finance Bill 2017 to remove the income tax and NICs advantages of benefits provided through salary sacrifice arrangements.

Will sporting services become VAT exempt?

27 January 2017

The Advocate General of the European Court has provided their opinion for sporting services provided by local authorities, the NHS and other public bodies. Will the VAT liability change and have you potentially overpaid VAT?

Confusion with property search charges

27 January 2017

To standard rate or to not standard rate? What’s the latest with CON29 fees.

Update on the VAT treatment of closely connected educational supplies

27 January 2017

In the long running saga of Brockenhurst College, the Advocate General considers supplies of catering in educational restaurants and admission charges to performances by students are not services closely related to the supply of education and, as such, should be subject to VAT.

HMRC targets abuse of the VAT Flat Rate scheme amongst temporary workers

27 January 2017

Following reports of potential abuse, the Autumn Statement introduced a new 16.5% FRS rate for businesses with limited costs. Could your organisation be involved these supply chains?