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PRIVATE BUSINESS TAXES


HMRC has launched an Alternative Dispute Resolution service for SMEs, in an effort to resolve disputes ‘much earlier’ than at present and reduce compliance costs.

HMRC issued a reminder that Class 2 national insurance contributions requested in October 2011 become due on 31 January 2012.

HMRC has begun a detailed review of its business records checks programme, having recognised that the project would have benefited from more detailed consultation.

Laurence Bard reviews the top five developments of 2011 relating to the taxation of SMEs

Private tutors and coaches who have failed to declare their income have less than a month to notify HMRC that they plan to make a voluntary disclosure under the Tax Catch up Plan.

HM Treasury published draft clauses for Finance Bill 2012 on 6 December 2011. The draft legislation is open for consultation until 10 February 2012. See page 4 onwards. ...

Details of the personal allowances and tax rates for 2012/13 have been published on HM Treasury’s website.

‘Britain’s savers are being urged to back start-up businesses and infrastructure projects through an “astonishing” increase in tax relief on venture-capital investments, and the channelling of pension contributions into building works.

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