Free view news
New notification when no P35 is due
There is a new online facility for employers when no P35 is due.
Reasonable excuse: reliance on misleading advice from HMRC
Ignorance of the law is not normally a valid excuse for a tax adviser when things go wrong. However...More
New fines for failure to register under MLR
More fines! From 1 April 2010 HMRC is imposing new sanctions on businesses which have not registered under the Money Laundering Regulations.
Capital Gains: post transaction valuation check
New guidance for HMRC, handy advice on timings.
Cider House Rules Reprieve
The proposed changes to furnished holiday letting and cider have been dropped from the 2010 Finance Bill.
Many Happy Returns
In addition to the 2010 Finance Bill we have two new taxes acts: no further changes in tax law, but lots of new section numbers.
Time limits for assessment and claims
From 1 April 2010 the time limits for assessments and claims change. This may have a major affect on tax repayment claims.
Tax Data
More tax rates and allowances, all updated following the Budget.
Updates, new tax guides and checklists
For PAID subscribers only (because you're worth it :)
Tax penalties: grounds for appeal
We have updated this again following several recent sucessful and unsucessful appeals.
Capital Gains Tax: Entrepreneur's Relief
New updates, with (following subscriber queries) new examples to demystify the difference between disposing of a business asset and part of a business.
Furnished Holiday Letting
All change: special tax status is not being removed this year. We think this possibly makes little difference to CGT or IHT plannning.
PAYE Tips and Links
The Tax Geek summarises the key PAYE developments in the last month (with links).
PAYE dispensations
It is that time of year again: the process and what is covered has been changed. You MUST review and update existing ones.
Wear and tear allowance and renewals basis
A refresher.
Buyer: should I elect to fix the purchase price of fixtures?
Part 1 of our new step by step guide to capital allowances.
Tax planner for 2010/11 & 2011/12
Our UNIQUE Budget tax planner for 2010/11 and 2011/12 has been updated with new links.
Incorporating an existing business
How to incorporate, examples, comparisons of relevant CGT, tax reliefs, SDLT and elections.
Estate planning checklist
Need a refresher? This checklist covers spouses, gifts and exemptions.
Inheritance Tax Rates and Allowances
A new addition to the Tax Data section.
Surplus cash CGT & IHT Relief and ESC C16
Company has large cash surplus: how does this affect Entrepreneurs' Relief, Business Property Relief, and what if you try and dissolve the company? Updated: for Budget...More
New and updated Practical Tax Toolkits
Practical Tax Toolkits
For companies
How to value a business
An introduction to the basics
Unlawful, illegal and ultra vires dividends
Updated following the Budget this illustrates the different tax treatment for different types of individual in connection with a close company.
Recent FREE view guides & updates
P11Ds: penalties
How does HMRC's new penalty regime affect P11Ds? This guide will update you.
PAYE: late payment penalties
These are even worse than we thought. We add more practical considerations for businesses and advisers.
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