Freeview & News
Snacking when abroad: all change
Changes are expected shortly in respect of scale rates payable to employees on account of subsistence when travelling outside the UK.
HMRC clarifies P35s penalties
HMRC has issued a note to explain what (if any) penalties apply if employers fail to file their P35s electronically for 2009/10.
PAYE codings: a new UK record?
A taxpayer has received a tax code of K33,200. Does this set a new UK record?
New Bribery Act
The Bribery Act 2010 distinguishes between two new offences of bribery: bribing someone or being bribed. It also introduces two new offences.
Big hits from last time:
The service company question: P35s and SA tax returns
What do you answer in relation to the service company question found on the P35 and SA100 tax returns?
What tax penalties apply if you get it wrong?
Tax Data
Even 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: advisers' update
UPDATED: a summary of the new rules drilling down to detailed guidance. This is going to continue to expand in coming weeks.
Tax Penalty Planner
UPDATED: our favourite new guide: new tabs extend to cover income tax, CGT, IHT, PAYE and Shares.
Enhanced Capital Allowances: energy saving plant
NEW: Claims can be complicated, but given the fact that this is a 100% allowance, firms should be investing a bit more time in understanding these.
Seller: should I make a s.198 election to fix sale price of fixtures?
NEW: Advantages and disadvantages. Key negotiaton tips when you are agreeing the price of commercial property.
Share awards: filing and tax penalties
NEW: a handy summary, links and tax traps.
Capital allowances: plant & machinery (companies)
UPDATED summary and key plannning points
Capital allowances: plant & machinery (self-employed)
UPDATED summary
Subsistence (employer's guide)
UPDATED following potential withdrawal of FCO rates (affects overseas travel claims).
New from last time:
Goodwill and the intangibles regime
NEW guide, what is deductible for tax. Pre and post March 2002 rules, tips for incorporation.
Tax penalties: grounds for appeal
UPDATED for more successful and unsuccessful appeals.
Incorporation checklist
Updated links to other guides.
PAYE Tips and Links
The Tax Geek summarises the key PAYE developments in the last month (with links).
Tax planner for 2010/11 & 2011/12
Our UNIQUE Budget tax planner for 2010/11 and 2011/12 has been updated with new links.
Estate planning checklist
Need a refresher? This checklist covers spouses, gifts and exemptions.
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
For companies, these are continuing to be updated
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
Tax penalties: failure to notify
A tax penalty may apply when a person fails to notify HMRC that they are chargeable to tax, or it may not.
Tax penalties: failure to make a return (late filing)
More penalties, more guidance.
P11Ds: penalties
More penalties, more guidance.
PAYE: late payment penalties
More penalties, more guidance.
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