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HMRC has put its business records checks programme on hold until a ‘revamped’ approach is launched ‘early in the 2012/13 financial year’.

Erika Jupe and Clara Snow examine its pros and cons.

Steven Bone on this year's main challenges in capital allowances.

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.

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