The Scotland Act 2012
Could be implemented in April 2016
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Insight
Welcome to our regular
e-newsletter, 'Insight', highlighting current issues that could be affecting you and/or your business, as well as technical updates to recent changes in tax legislation. |
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For further information on any of these topics please get in touch with your usual contact at Henderson Loggie.
If you're not currently one of our clients and would like further information please contact our enquiries team. |
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The Scotland Act 2012
On 1 May 2012 the Scotland Bill received Royal Assent and became the Scotland Act 2012. The Act introduces the Scottish rate of income tax, which is expected (if the legislation is activated) to be implemented in April 2016.
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Gift Aid Repayment Claims
A reminder to charities and Community Amateur Sports Clubs (CASCs) that they must use the correct Gift Aid repayment form.
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Tax Free Reimbursement of Additional Household Expenses
If you are an employer with employees who have to work from home, you may reimburse their additional household expenses tax free. Read our full article to find out the conditions.
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Intermediaries Legislation - IR35
IR35, the intermediaries legislation, may apply to people providing their own services to clients via a limited company or a partnership.
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Regulation of Off-payroll Appointments
The Treasury is expected to introduce new tax rules for personal service companies and other intermediaries. This is aimed particularly at individuals appointed ‘off-payroll’ by central government.
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Penalties for Inaccurancies
The final part of our guide to penalties covers when a penalty can be suspended.
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Withdrawal of Notices to File a Self Assessment Tax Return
HM Revenue & Customs may soon have the right to withdraw a previously issued notice to file a personal, trustee or partnership self assessment tax return, and to cancel a penalty for failure to make such a return, where appropriate.
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Online Tool for PAYE Taxpayers
HM Revenue & Customs have launched a new online tool that estimates the amount of income tax and National Insurance (NI) contributions a PAYE taxpayer can expect to pay on his or her income.
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