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Morton Fraser | United Kingdom | 9 May 2013

Charities Online

On 22 April, HMRC launched "Charities Online", a new service for charities and Community Amateur Sports Clubs ("CASCs") to submit Gift Aid repayment


Morton Fraser | United Kingdom | 11 Oct 2012

A basic guide to stamp duty land tax (SDLT)

SDLT is a self-assessed tax which means that it would be your responsibility, as a taxpayer, to calculate the tax, complete the necessary SDLT Land Transaction Return and pay any tax which is due.


Morton Fraser | United Kingdom | 1 Jun 2012

HMRC publishes guidance on IR35 risk assessment

HMRC have this month published some helpful guidance on their risk-based approach to assessing compliance with IR35 rules, which will allow taxpayers to work out whether they are considered low, medium or high risk of being caught by IR35.


Morton Fraser | United Kingdom | 12 Apr 2012

Landlords are your tax affairs in order?

HMRC has announced the launch of thirty taskforces in an effort to crack down on tax evasion.


Morton Fraser | United Kingdom | 19 Mar 2012

Changes to gift aid are your declaration forms up to date?

HMRC recently announced changes to its guidance on what must be included in Gift Aid declarations these changes will have an impact on how charities will deal with gift aid donations.


Morton Fraser | United Kingdom | 7 Mar 2012

Stamp Taxes Bulletin

The First Stamp Taxes Bulletin of 2012 includes items on: Disclosure of Tax Avoidance Schemes; First-time buyers relief; Disadvantaged areas relief: residential property; and Stamp Duty: Relief for NHS bodies.


Morton Fraser | United Kingdom | 8 Feb 2012

Calling all tutors and coaches will you be caught out?

People often earn extra money by tutoring or coaching in a range of sectors, ranging from academic subjects to sport, leisure, and music tuition.


Morton Fraser | United Kingdom | 8 Feb 2012

The tax Catch Up Plan an overview for 2012

The Tax Catch Up Plan (“TCUP”) is a campaign by HMRC which is aimed at (but not limited to) tutors and coaches who have been paid for their work but have not declaring this income to HMRC or settled their tax liability.


Morton Fraser | United Kingdom | 4 Jan 2012

HMRC what would you do with a $2.4m tax bill?

A recent article about the Chinese artist Ai Weiwei has caught our eye.


Morton Fraser | United Kingdom | 25 Nov 2011

Survey of hours and earnings 2011

As reported in an article on the BBC news website, the provisional results of the 2011 Annual Survey of Hours and Earnings were released yesterday by the Office for National Statistics.

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