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.
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 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.
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.
The Government’s new savings allowance is an excellent idea but needlessly complex in its implementation says the Low Incomes Tax Reform Group (LITRG).
Julie Deane, CEO of the Cambridge Satchel Company, has made ten recommendations along with her self-employment review, which was commissioned by David Cameron in July last year.
In David Crossman v HMRC [2016] UKFTT TC04811 the First Tier Tribunal (FTT) denied a claim for reasonable excuse when an accountant failed to notify a bathroom fitter of his obligations under the CIS scheme, but agreed that some payments he made were not within the scheme.
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