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Issue:- Thursday, 18 August 2016

Headlines and reports on this page = 3 news items.    Page - 2.

Government freeing of small businesses from new reporting rules backed by Tax experts

THE Chartered Institute of Taxation (CIOT) has welcomed HMRC's decision to exempt many small businesses from new Tax reporting obligations, laid out in a series of consultations by the Government.

The Institute also welcomed confirmation in the consultation documents that people considered to be digitally excluded will be exempt from obligations under the new Making Tax Digital (MTD) project. Furthermore, the CIOT supports HMRC's plan for a 'soft landing' on penalties during the first year for businesses when it comes to fulfilling their new MTD obligations.

The CIOT will now begin a detailed assessment of the 6 consultation papers on MTD that have been issued by HMRC.

Adrian Rudd, Chair of the CIOT's Digitalisation and Agent Strategy Working Group, said:- "We welcome the announcement that small unincorporated businesses will be exempt from the requirement to keep digital records and quarterly reporting, and the deferral of mandatory MTD reporting for the next tier of small businesses. It is a step in the right direction in terms of HMRC taking into account that all businesses in the UK do not have the same time, resources or ability to manage such a huge change. The CIOT has had significant dialogue with HMRC since the MTD proposals were announced. We look forward to engaging with our members and HMRC on the detailed policy design of MTD so that it works effectively for Taxpayers, agents and HMRC. The proposals remain ambitious and wide ranging, and the CIOT encourages HMRC to take heed of feedback received to date, and during the consultation process, to ensure that MTD is fully tested and fit for purpose for those larger businesses who will have to comply from April 2018 onwards."

Today is the start of the formal consultation period but HMRC has been engaging with stakeholders such as CIOT since MTD was announced last year. HMRC has said that much of the content of today's consultations has been informed by that engagement. Adrian Rudd, said:- "Just because someone can use a smart phone to make calls and send text messages, does not mean that they will be able to keep accounting records on a smart phone or other digital device. HMRC must not underestimate that many people have difficulty using technology, and it is reassuring that HMRC have confirmed both that those who are digitally excluded will be exempt from MTD, and that there will be a 'soft landing' on penalties during the first year of a business's MTD obligations. Financial support will also be available to some businesses to enable the transition to MTD. We also welcome the parts of the consultation on simplifying elements of the Tax system, a system that is becoming increasingly complex, even for individuals and businesses with the most straightforward of affairs. Even with reduced complexity, many Taxpayers will continue to use agents to file their returns, for instance because they remain fearful of making a mistake, or because they would rather concentrate on running their business. MTD needs to allow Taxpayers the choice of authorising their agent to do as much or as little as the Taxpayer instructs them to do, and development of MTD for agents must keep pace with that for Taxpayers themselves. HMRC's plans to allow agents to access their client's accounts through third party software is welcome, but Taxpayers might need assistance at a more granular level, such as basic recording keeping and submission of quarterly updates, and agents should be able to assist with that, too."

Picnic On The Green

OPEN to everyone, no entrance fees no fences, just come along and grab a spot to sit and watch the music on the stage. This event, should it take place, will be held on Ainsdale Village Green, on Sunday, 11 September 2016, between 2pm and 5pm. We are told that the line up is still to be confirmed, but open to all local musicians. If you want to play get in touch now via:-

  • Traditional Races... For adults and kids there will be egg and spoon, sack and three legged racing across the green. Maybe a tug of war if we can get some teams together.

  • Free Food and Drink... Because everyone brings their own.

  • Airshow Flyby... On the track between the Southport Air Show and RAF Woodvale, we can watch the plans fly over, maybe they will waggle their wings, who knows...

  • Show and Tell... Invites and Ainsdale organisation, schools, shops, craft, artist or service to set up a table on the side to show what they are about. No fees.

  • Why 11 September 2016? People are back from holidays, kids are back at school, the sun will still be shining.

  • Leave No Trace... At the end of the day everyone will take away what they brought.

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Deceased estates notice - Lilian May Jackam

Pursuant to the Trustee Act 1925, any persons having a claim against or an interest in the Estate of Lilian May Jackam (also known as Lillian May) Jackam (Deceased), late of Birch Abbey Rest Home, 55 Alexandra Road, Southport, Merseyside, PR9 9HD, UK, who died on 04/10/2018, are required to send particulars thereof in writing, to the undersigned Solicitors, on or before 24/05/2019, after which date the Estate will be distributed having regard only to claims and interests of which they have had notice. Churches Solicitors, 12 High Street, Fareham, Hampshire, PO16 7BL, UK. Ref:- 'T553015.'

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