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10 Mar 2010 – Working with tax agents ? what HMRC should do next – As HMRC propose new powers to tackle perceived ?deliberate wrongdoing? by tax agents, LITRG again urges consideration of the wider issues of working with various kinds of intermediary. The ?tax agent?LITRG often refers to ?unrepresented taxpayers? and those on low incomes.  In using these terms, we generally mean those who cannot afford to pay for professional advice...

06 Mar 2010 – Regulating Tax Advisers – Mark McLaughlin CTA (Fellow) ATT TEP looks at the recent HM Revenue & Customs consultation document on the policing of tax agents. Introduction HM Revenue & Customs (HMRC) seems determined to adopt a ?policing? role in respect of tax agents. A further HMRC consultation document (?Working with Tax Agents: The Next Stage?) was published with the Pre-Budget Report...

06 Mar 2010 – Small Business Rates Relief and 2010 Revaluation – Sarah Bradford reveals how business rates are worked out and how your business could benefit.IntroductionWhere all or part of a building is used for a business, the business will generally have to pay non-domestic rates. These are often referred to as business rates and go towards funding services provided by local authorities. Rateable ValueThe amount of...

06 Mar 2010 – Reverse Charge of Services and EC Sales Lists – Steve Allen of VAT Advisers Ltd outlines an important compliance requirement for certain businesses.IntroductionThe EU ?VAT Package? arrived on 1 January 2010. With its arrival came the requirement for supplies of intra-EU reverse charge services to be included on an EC Sales List (ESL).'B2B' Services Under the new ?general rule? for determining the place of supply...

06 Mar 2010 – The Need for Good Business Records – HMRC ties up with Five Business Show to highlight the need for good record keeping.IntroductionKeeping good records might not be the most exciting aspect of running a business but, when it comes to growing your business, it is one of the most important. To emphasize this message, HM Revenue & Customs (HMRC) is sponsoring ?The Business Inspector,? a...
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