Hello
Some good news, this week. During the course of the parliamentary debate on the 2019 Finance Bill, HMRC have made modifications to the proposed changes to the qualifying conditions for Entrepreneurs' Relief.
Barrister should have taken reasonable steps to save for tax bill
In Timothy Raggatt QC v HMRC UKUT 0412, the upper tribunal held that a barrister with fluctuating income does not need to provide a reserve to pay his or her income tax but must still make adequate provisions to pay income tax as it falls due.
Nichola's SME W-update 4 January 2019
Happy New Year
A short update this week. If you have time over your cuppa, do try our Christmas Quiz.
Nichola's SME Tax w-update 21 December 2018
Hello
This is probably our last Web-update of the year. We are rounding off with some good news: HMRC have changed their guidance for directors.
Christmas 2024: The Business Angel
In this year's Tax & Accounting at Christmas Special, we review the tax and accounting treatments of items that relate to the festive season. Let's take a closer look at the tax breaks available for [business] angels. 
Page 114 of 176