- : Year 02, issue 06?q=&offset=4&issue=06&volume=02

 
Penalties now in force Publication date: 23.10.2015
Article database
Penalties now in force..Delay. Scottish landfill tax (SLfT) and land and buildings transaction tax (LBTT) are both new taxes applicable in Scotland - the latter is the Scottish equivalent of stamp duty land tax. Both have applied since April 2015; however, initially the introduction of penalties in respect of compliance was deferred to allow a...
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Alignment of PIPs - an opportunity? Publication date: 23.10.2015
Article database
Part of the pension regime overhaul includes making all pension input periods end on 5 April. There are special rules for 2015/16 - do these offer your clients any tax saving-opportunities?
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The future for travel and subsistence expense claims Publication date: 23.10.2015
Article database
The government expects to gain £155 million in additional tax revenue through changes to the travel and subsistence rules. What do the proposals include, and what should you do now to add value and save your clients money?
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New residence nil rate band to be introduced Publication date: 23.10.2015
Article database
A new nil rate band will be phased in for individuals who pass away after April 2017. However, this will only apply in certain circumstances and there are some complications. How will the changes benefit your clients, and are there any restrictions?
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Changes to the EIS legislation Publication date: 23.10.2015
Article database
A number of changes to the rules surrounding the enterprise investment scheme (EIS) are due before the end of 2015. These will have an impact on which companies and investors can access the tax relief. What do you need to do?
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Are contributions payable in respect of rental income? Publication date: 23.10.2015
Article database
Whether rental income attracts Class 2 NI contributions has always been a complicated matter. Thankfully a change made in 2015 has brought some clarity to the issue. What do you need to advise your clients to do in respect of NI on their rental income?
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Bringing an end to permanent non-UK domicile status Publication date: 23.10.2015
Article database
The way in which individuals who are resident but not domiciled in the UK are taxed is set to undergo significant changes. What is happening, how will your clients be affected and what advice can you give them now?
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Recovering VAT incurred before registration Publication date: 23.10.2015
Article database
A 2015 VAT case considered the rules regarding recovering VAT incurred before the effective date of registration. What can clients do to maximise the amount of pre-registration VAT they are entitled to claim, and are there any traps to consider?
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National Minimum Wage goes up Publication date: 19.09.2012
Article database
National Minimum Wage goes up.. New rates. The government has recently announced that some National Minimum Wage (NMW) rates will change with effect from October 1 this year. The new rates will be as follows: for adults, £6.19 per hour (currently £6.08 per hour) for 18-20 year olds, £4.98 per hour (unchanged from the current rate) for 16-17 year...
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Reminder service not working? Publication date: 19.09.2012
Article database
Reminder service not working?.. Electronic reminders. Last year Companies House (CH) launched its eReminder service. This allows companies to nominate up to four people or organisations to receive an e-mail reminder of when its accounts and annual returns are due to be submitted. Nominating your accountant as one of those seems like an obvious choice...
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