- : Year 01, issue 08?issue=08&offset=3&volume=01

 
Do your properties qualify for special tax treatment? Publication date: 15.02.2016
Article database
Normally, property income is treated as an investment type business rather than a trade. If certain conditions are met, a property can be treated as a furnished holiday let, which means tax advantages. How can our tool help determine whether you qualify?
More
Calculating the taxable amount Publication date: 15.02.2016
Article database
You pay for childcare for a number of your employees. You know that some of this is a tax-free benefit, but that some will need to be reported on Forms P11D after the year end. How does our tool calculate this for you?
More
When can you claim compensation from HMRC? Publication date: 15.02.2016
Article database
Sometimes when dealing with HMRC a disagreement arises. You stand your ground and are eventually found to be correct; however, you have incurred costs in doing so. Can you claim compensation and, if so, how?
More
Q&A - too late to claim? Publication date: 15.02.2016
Article database
Q&A - too late to claim?..Q. I made a large capital gain just over three years ago. It was my intention to utilise EIS deferral relief to delay the CGT payment. I identified a potential company that had really good prospects, but a number of other investors came in at the eleventh hour and insisted on changes to the share classes and rights. It...
More
HMRC querying claims for professional subscriptions Publication date: 23.12.2014
Article database
HMRC has been writing to taxpayers to check if their claims for professional subscriptions were correct. Is this likely to be the start of a tax enquiry?
More
Patent box changes ahead - don’t let clients miss out Publication date: 23.12.2014
Article database
In a deal with Germany, the UK has agreed to limit the scope of its patent box regime. If you have clients that make a profit from exploiting patented inventions, how are these changes likely to affect them?
More
New address to speed up postal replies Publication date: 23.12.2014
Article database
New address to speed up postal replies.. New address. HMRC has a new address for PAYE and self-assessment queries: PAYE and Self-assessment, HM Revenue and Customs BX9 1AS . How will this speed up replies? HMRC has invested in new post scanning technology which enables details of a query by letter to be read by computer and uploaded directly to the...
More
Avoiding the pitfalls of share loss relief Publication date: 23.12.2014
Article database
It’s helpful for a client to be able to set a capital loss on certain unquoted shares against income but, as two 2014 cases show, there are strict and unforgiving conditions to be met. What do you need to make clients aware of?
More
Should clients pay the new Class 3A NI? Publication date: 23.12.2014
Article database
Should clients pay the new Class 3A NI?.. What is Class 3A NI? In Budget 2014 it was announced that from 12 October 2015 to 5 April 2017 individuals who reach state pension age before 6 April 2016 can make a new lump sum Class 3A voluntary NI payment to buy an additional amount of state pension. At the end of 2014 the government published draft...
More
How to turn a yacht into a legitimate business expense Publication date: 23.12.2014
Article database
In a 2014 case a management training business was permitted to write off the cost of an ocean-going yacht against corporation tax without the directors incurring a benefit-in-kind charge. Could any of your clients do a similar thing?
More

Filter results

You can always narrow/broaden your result by checking and unchecking resources and/or topics and keywords.

Topics and keywords

Last updated: 23.03.2026
Search

More from Indicator - FL Memo Ltd