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A missed penalty

22 June 2018

Some time ago we reported a tax tribunal decision that suggested that the automatic late return penalties issued by HMRC may be invalid as they did not involve a human being making an assessment. Another situation in which HMRC appears to be issuing erroneous penalty notices has now come to light.

RSM welcomes new partner in Swindon
Sharon Omer Kaye

22 June 2018

RSM is delighted to announce that Paul Baldwin has joined the firm’s Swindon office as an experienced partner. Paul is a leading corporation tax professional with over 20 years’ experience gained in senior roles within Big Four and specialist firms.

Dress codes in the workplace – what does the newly released government guidance advise?

22 June 2018

There have been several high-profile news reports which have questioned the appropriateness of dress code policies in the workplace. Read more to find out how your organisation can avoid making mistakes?

Supreme Court confirms self-employed plumber was a worker entitled to employment rights

22 June 2018

In the last instalment of the Pimlico Plumbers employment rights’ saga, the Supreme Court has agreed that a self-employed plumber was actually a worker. What impact will this decision have?

Potential changes to off-payroll working and IR35 in the private sector

22 June 2018

The government's much anticipated consultation paper on IR35 in the private sector was published in May. What does the consultation paper say?

Key appointment strengthens RSM’s national Technology & Management Consulting capability
Tim Cullimore

21 June 2018

On 18 June, leading audit, tax and consulting firm RSM appointed Tim Cullimore as a partner to strengthen its national Technology & Management Consulting (TMC) service line. The appointment reflects the firms continued commitment to invest in its team to drive further growth.

Who lives in a 'dwelling' house like this? SDLT continues to confuse taxpayers

21 June 2018

The changes in recent years to the Stamp Duty Land Tax (SDLT) rules have added a lot of complexity and a recent case highlights the difficulty taxpayers face in calculating the amount of tax due and determining what reliefs are available. With record SDLT revenues in 2017, it seems likely that many taxpayers are overpaying SDLT as a result.

Insurance Premium Tax webinar

21 June 2018

Join us on Wednesday 18 July at 12pm for our Insurance Premium Tax (IPT) webinar. At this unique event, we will talk about how IPT impacts not only on insurers, but also on insurance intermediaries and insurance policyholders.

Inheritance tax and spouses / civil partners with mixed domiciles – tax pitfalls
Sophie St John

Many spouses and civil partners are under the impression that anything they gift to the other, whether during their lifetime or on death, is fully exempt from inheritance tax (IHT). However, there is an anomaly which can have serious IHT consequences for some couples (spouses and civil partners are referred to as ‘married couples’ and ‘spouses’ below for brevity).

New figures raise fears of skills gap timebomb in construction sector
Kelly Boorman

20 June 2018

New figures published by the Office of National Statistics have underlined fears of a skills gap timebomb in the UK construction sector. The report, which examined the make-up of the UK construction workforce, found clear evidence that the workforce is ageing. In the 20-year period to 2011, there was a 13 per cent increase in the numbers of construction workers aged 45 years and over.

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