eNews

haysmacintyre's regular "eNews alert" . The alert focuses on key issues and deadlines for corporates, not for profit entities and private individuals.

eNews issues 2012

22 May 2012 - Download pdf 
This issue covers the Small Donations Bill, Gift Aid, tax treatment on interest on mis-sold Payment Protection Insurance (PPI), VAT and voucher schemes, fund management and VAT, tax credit renewals, residential management companies and PAYE reconciliation.

8 May 2012 - Download pdf 
This issue covers HMRC's Business Tax Dashboard, Company Stewardship, fake charity bags, pension scheme funding valuations, stock transfer forms, HMRC erroneous penalty notices, company incorporation, and "The Measure" - haysmacintyre's benchmarking survey for restaurants, pubs and bars.

24 April 2012 - Download pdf 
This issue covers limitations on tax reliefs, employers' annual returns, "boiler room" fraud update, pensions changes, smart phone record keeping, retailing administration 2012 and changes to WebFiling.    

10 April 2012 - Download pdf 
This issue covers Entrepreneurs' relief and EMI, Charities and VAT on investment management fees, charity
e-petition, new tax year deadlines, clear arrangements for VAT, charity fraud, directors' remuneration, self assessment return penalties, professional scepticism in auditing, Public Services (Social Value) Act 2012 and the Finance Bill 2012.

27 March 2012 - Download pdf 
This issue covers lifetime allowance for pensions, self-regulation of fundraising, PAYE coding notices, Real Time Information reporting to HMRC, abbreviated accounts online filing, Financial Reporting Review Panel operating procedures, eMarkets Disclosure Facility, VAT on postal services and the 2012 Budget.

08 March 2012 - Download pdf
This issue covers tax return late penalties, gift aid declarations, cheap leases for charities, advisory fuel rates, postage price increase, pensions auto enrolment, tax treatment of smartphones, re-issue of certified documents by Companies House, micro entity reporting, tax evasion taskforces, self assessment tax refunds and Companies House WebFiling.

24 February 2012 - Download pdf
This issue covers the higher rate tax relief for pensions under threat, Class 1 NIC relief for peripatetic teachers, paper VAT returns, charity accounts references, HMRC’s ‘Electricians Tax Safe Plan’, auto enrolment for pensions, corporate governance, HMRC “Faster Payments Service”, VAT & Independent Financial Advisors and the Retail Distribution Review, Liechtenstein Disclosure Facility (“LDF”) extended and red diesel for farmers.

10 February 2012 - Download pdf
This issue covers self assessment tax return late penalties, tax payments, UK financial reporting, self employed staff VAT, Annual Investment Allowance, Red Tape Challenge - company and commercial law regulations, P11Ds, UK fraud, winding up companies, P45 and ICAEW Peat Prize.

27 January 2012 - Download pdf
This issue covers the Contractual Disclosure Facility, listed company director guidance, consultation over reporting of income tax, online filing of dormant accounts, compound interest, Companies House fraud calls, bad debt relief and VAT & “donations”.

13 January 2012 - Download pdf
This issue covers the Charities Act 2011, property sector refinancing, VAT & extra care accomodation, phishing, IFRS 9, FRRP, corporate goverance and the self assessment deadline.

eNews issues 2011

16 December 2011 - Download pdf
This issue covers the new HMRC property sector taskforce, VAT cost sharing exemption, donation element in price, VAT on business entertaining, the Swiss tax deduction agreement, self assessment deadline and the Seed Enterprise Investment Schemes (SEIS).

02 December 2011 - Download pdf
This issue covers the award-winning haysmacintyre Charities Team, tax on Christmas parties, salary sacrifice & VAT, VAT & trade associations, partial exemption and the General Anti Avoidance Rule (GAAR). 
 

18 November 2011 - Download pdf
This issue covers the Intracom VAT registry scam, Gift Aid, opportunity for customers to claim VAT, security of UK banking institutions, HMRC construction industry taskforce, Sharman update on going concern & liquidity and VAT & gaming machine operators.

04 November 2011 - Download pdf
This issue covers pension scheme auto enrolment, R&D claims for small companies, club subscriptions & VAT, iXBRL, Parish Councils' P35 penalities, PAYE returns, the Financial Reporting Lab and caravan parks & VAT. 
  

21 October 2011 - Download pdf
This issue covers Enterprise Investment Schemes (EIS), capital allowances, new SIC codings, public benefit & charitable fee paying schools, audit exemption for small companies, draft Green Paper proposal changes , HMRC private tutors "Tax Catch Up Plan", the Corporate Governance Code and VAT on storage solutions. 

7 October 2011 - Download pdf
This issue covers the Bribery Act 2010, the tax gap, FRRP's annual report, HMRC response to the exploitation of migrant workers at the Olympics, bogus IFRS conferences and the National Insurance holiday scheme.
 

23 September 2011 - Download pdf
This issue covers the guidance on minimum wage for interns, remote gambling taxation, new self assessment filing penalties, EU VAT, VAT cost sharing exemption, VAT on management of defined benefit pension schemes, hard copy accounts, audit committees, new CIS penalities and fines for charities breaking PFRA rules.

9 September 2011 - Download pdf
This issue covers VAT on temporary staff, VAT Flat Rate Scheme, VAT registration initiative, financial reporting, IFRS 10 exemption for investment entities, Trustee Board appraisals and IT security. 
 

26 August 2011 - Download pdf
This issue covers FRSME, lease accounting proposals, IFRS 9, Enterprise Zones, HMRC clamp down on plumbers, French income tax, Swiss tax evasion and the Remittance Basis Charge (RBC). 

12 August 2011 - Download pdf
This issue covers iXBRL mandatory filing delay, HMRC's old bank account, VAT on design and build, sports supplies to non-members, VAT registration, taxation of Equitable Life Payments and FRC's "comply or explain" principle.
 

29 July 2011 - Download pdf
This issue covers water and rent, the Finance Act 2011, Defined Benefit (DB) pension schemes, childcare vouchers and dividend payments, 0T (Zero T) codes, using the net to catch VAT evaders and UK GAAP & IFRS accounting standards.

15 July 2011 - Download pdf
This issue covers PAYE Settlement Agreements (PSA), Controlled Foreign Companies (CFC), VAT on bid costs, the Financial Reporting Council (FRC), HMRC software upgrade and FRS 29/IFRS 7 amendments.

01 July 2011 - Download pdf
This issue covers non domiciled individuals, the statutory residence test, Approved Mileage Allowance Payment (AMAP) increase, advisory mileage rates for company cars, VAT on IVA services and VAT on design & build arrangements. 
  

17 June 2011 - Download pdf
This issue covers the Form 42 deadline, capital allowances for fixtures, green fees for members golf clubs, VAT on car imports, high risk and contrived tax schemes, Bribery Act 2010, MSI Global Alliance and employment tax filing deadlines.

3 June 2011 - Download pdf
This issue covers possible refunds on temp workers, bogus tax refunds, HMRC to target construction projects, disguised remuneration schemes, new IFRS standards, review of auditor reporting, OFT review of the audit market, tax simplification for small businesses and Graham Elliott, VAT partner, wins Tax Writer of the year.

20 May 2011 - Download pdf
This issue covers HMRC targets restaurant tax evasion, P11D deadline, PAYE Settlement Agreement deadline for submission, shared services VAT exemption, Time to Pay refusal rate, VAT on EU trade, HMRC on YouTube and the UK Corporate Governance Code.

6 May 2011 - Download pdf
This issue covers Employee Benefit Trusts (EBTs) settlement opportunity, Gift Aid repayments, company supercars, FRSSE, and the haysmacintyre "Independent Schools Management Survey".
  

21 April 2011 - Download pdf
This issue covers the Bribery Act 2010, HMRC spot checks, Financial Reporting Standards for Medium-sized Entities (FRSME), ASB FRED 45 - Public Benefit Entity Standard, Companies House: amended forms, Form 42 deadline, revised VAT return deadline and Young Guns 2011.

8 April 2011 - Download pdf
This issue covers supporting Olympic competitors, the "Plan for Growth", iXBRL, VAT on catering, tax amnesty, boardroom diversity, FRC guidance on Board effectiveness, Companies Houses filing fees, IFRS and Inheritance Tax reduction.
 

4 March 2011 - Download pdf
This issue covers the VAT flat rate scheme, charity buildings VAT, VAT for importers, pension fund management fees, childcare vouchers, HMRC to monitor tax evaders, the Bribery Act, fuel costs and mileage rates, claims for overpaid NIC deadline and iXBRL.

27 January 2012 - Download pdf
This issue covers the Contractual Disclosure Facility, listed company director guidance, consultation over reporting of income tax, online filing of dormant accounts, compound interest, Companies House fraud calls, bad debt relief and VAT & "donations".