- Flexible working
- Parental leave
- Intermediaries reporting requirements – Employee or NOT
- Home business
- Telephone VAT
- Offshore loan schemes
|Parental leave |
Research indicates that about two-thirds of parents are unaware of the shared parental leave provisions that will be introduced in April 2015. Many incorrectly believe that both parents have equal rights.
Intermediaries reporting requirements – Employee or NOT
|Home business |
To make it easier to start a business from home, the Department for Business, Innovation and Skills has a webpage devoted to home businesses. This points out issues that would need to considered, including planning permission, small business rates, health and safety, registration, tax, landlords and tenancy agreements, mortgages, and insurance.
|Telephone VAT |
Businesses that prove that they cannot file their VAT returns online will be able to do
this by telephone.
|Offshore loan schemes |
HMRC estimate that there were about 16,000 users of tax avoidance schemes involving payment of their fees through offshore intermediaries. Payments were held out to be loans rather than remuneration. Until January 2015, scheme users can pay the tax owed plus interest. If they do not, HMRC say that they will also face legal action, costs and penalties.