Discontinuance of trade and the Annual Investment Allowance (AIA)
In a recently decided tax case a self-employed air conditioning engineer, David Keyl, was denied a claim for AIA. He had purchased a van in
In a recently decided tax case a self-employed air conditioning engineer, David Keyl, was denied a claim for AIA. He had purchased a van in
Consider the following facts: The filing deadline for a Stamp Duty Land Tax return was a Sunday. A member of the advisor’s staff forgot to
This reminder will affect landlords of unfurnished let property who are considering the replacement of standalone white goods (fridges etc) and similar items. Following the
1 July 2014 – Due date for Corporation Tax due for the year ended 30 September 2013. 6 July 2014 – Complete and submit forms
Internet fraudsters are using ever more intricate messages to trick you to part with private information. For example: your bank details and passwords. They may
Certain property, whether occupied or out of use for a period, may be eligible for exemption from payment of business rates. The GOV.UK website lists
HMRC have determined that you must complete a self assessment tax return if any of the following circumstances apply to your personal, financial circumstances:
All active building contractors and building subcontractors are subject to HMRC regulation. The rules they have to abide by are set out in the Construction
In March 2014 the European Commission published a report entitled Macroeconomic Imbalances United Kingdom 2014. The text includes a few observations on the UK property
You can get small business rate relief if you only use one property and its rateable value is less than £12,000. Until 31 March 2015
A member of the one of the UK’s biggest tobacco smuggling gangs, who fled to Spain to avoid prison, has been returned to the UK
HMRC has proposed to relax the current online filing of VAT returns. They are going to improve the telephone filing service by making it possible
At present, taxpayers who own more than one property used as residences by them, can make a formal election to determine which of their properties
1 June 2014 – Due date for Corporation Tax due for the year ended 31 August 2013. 19 June 2014 – PAYE and NIC deductions
There are a number of assets that you can sell at a profit without paying capital gains tax (CGT) on the sale. They include: Any