March 2006 saw a major change in the tax treatment of trusts, and as we head towards the tenth anniversary of this change many trusts created since then will have reporting obligations and potential IHT liabilities to consider for the first time.
Hotel, B & B or just a FHL?
In Julian Nott v HMRC [2015] TC04897 the First Tier Tribunal (FTT) decided that the letting of holiday units was different to operating a B & B or a hotel and so did not amount to a trade for the purposes of NICs or sideways loss relief.
New Company Register
New companies are being duped into paying for an online directory listing by a webservice that displays a coat of arms that is not unlike that of Companies House.
Nichola's SME Tax w-update 26 February 2016
Hello
Just a short update this week. My highlights: don't forget to pay remaining SA tax by 1 March and HMRC's Agent update is out.
HMRC: Agent Update February 2016
HMRC have issued their Agent Update for February 2016: we have summarised the key content for you with links to our detailed guidance on the topics covered.
Nichola's SME Tax W-update 22 February 2016
Hello
There is a lot in this week's web-update. My highlight is our new Director Tax Planning Toolkit for 2016/17, which together with our reworked rolling tax planner for 2015/16, allows you to see at a glance what is new for each area of tax; this links off to more detailed guides.
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