Two cases on Capital Gains Tax Private Residence Relief (PRR): one where the timely use of a main residence election would have saved the day, and the other where a property did not qualify as a "residence".
Two cases on Capital Gains Tax Private Residence Relief (PRR): one where the timely use of a main residence election would have saved the day, and the other where a property did not qualify as a "residence".
Hello
This time we have a new guide on Employee (share) Ownership Trusts; these may be an interesting idea for some client companies and also an alternative mechanism for succession planning.
Silly VAT facts: Snowballs are cakes, Flapjacks are cakes, Morrison's Blue Berry Muffin, Banana Bread, Ginger Bread and Lemon Drizzle Nak'd bars are confectionary, and not cakes.
Hello
This time: HMRC is consulting a new quarterly reporting requirement for agencies in its efforts to clamp down on "false self-employment". With this comes yet another harsh penalty regime with fines of up to £3,000 for failing to retain records. This all follows HMRC's changes to the agency rules back in April.
In its continuing efforts to clamp down on the practice of “disguised self-employment” HMRC is proposing the introduction of a new quarterly reporting regime for agencies and intermediaries who supply self-employed workers.
The UK's past practice of offering sweetheart tax deals to multinationals may have amounted to illegal state aid.
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