Latest News
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HMRC launches remittance basis toolkit
A new toolkit aimed at assisting non-domiciled taxpayers that use the remittance basis has been launched. What does this do?
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HMRC corrects guidance on company-owned EV car charging
Occasionally, HMRC publishes guidance that is at odds with what the legislation says. A recent example of this is in respect of reimbursement for the costs of charging company-owned electric vehicles. What’s the full story?
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Cash in old certificates of tax deposit before it’s too late
The Certificate of Tax Deposit Scheme will come to an end on 23 November 2023, yet £89 million remains unclaimed. What should you do if you have such a certificate?
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Tribunal issues warning to deter doubtful SDLT claims
The First-tier Tribunal (FTT) recently rejected an appeal from a company that a building was “non-residential” due to it being in a state of disrepair. However, it also issued a warning to deter future cases. What’s the full story?
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HMRC won't appeal NI decision
Two businesses paid their employees’ car allowances. They said no NI was payable on these to the extent the cars were used for business. HMRC argued the payments were just earnings and so liable to NI. How did the Upper Tribunal (UT) rule?
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Lord Sugar falls foul of little-known residence rule
Lord Alan Sugar has found himself in the spotlight after he alleged his accountant gave him incorrect advice in respect of his tax residence. What went wrong?
Muir & Addy is a partnership registered to carry out audit work by the Institute of Chartered Accountants in Ireland (ICAI). Chartered Accountants Ireland is the operating name of ICAI.
Details of our audit registration can be viewed at www.auditregister.org.uk, under reference number 223287.