- : Year 02, issue 11?q=&offset=4&issue=11&volume=02

 
Employment allowance - the changes and restrictions Publication date: 24.03.2016
Article database
The employment allowance is increasing from £2,000 to £3,000 from 6 April 2016. However, restrictions are being placed on its availability. Who will this affect, and is there any advice you can give your clients so they don’t miss out?
More
Private tuition - is it exempt from VAT? Publication date: 24.03.2016
Article database
Some organisations (such as universities) which provide educational services are exempt from having to charge VAT. What about your clients who offer private tuition? Can they claim the exemption too?
More
Advising clients on the risks of going self-employed Publication date: 24.03.2016
Article database
A client has just told you that he has agreed with his company to work as a consultant on a freelance basis. Naturally you’re concerned about a possible challenge to his employment status by HMRC. What tactics can you use to protect him from this?
More
Too late to code out tax liability Publication date: 24.03.2016
Article database
Too late to code out tax liability..Misunderstanding. In P Christovic v HMRC [2016] TC04854 , the taxpayer had filed his return for 2013/14 in January 2015 (on time). He had ticked the appropriate box to have his tax liability coded out. However, he was unaware that the return needed to have been filed by 30 December 2014 to do this. Penalty. He was...
More
Clampdown on capital treatment of distributions Publication date: 24.03.2016
Article database
From 6 April 2016, changes to the transactions in securities rules and new anti-avoidance provisions make it harder for certain company owners to extract funds as capital rather than income. How will these changes affect your advice on distributions?
More
Budget brings welcome CGT breaks Publication date: 24.03.2016
Article database
The run up to Budget 2016 was very low key, but it actually turned out to be one of the most interesting in recent years. Why will the capital gains tax (CGT) announcements be of particular interest to your clients?
More
HMRC renews focus on using cash to hide profits Publication date: 24.03.2016
Article database
It’s estimated that £60 billion in notes and coins is in circulation in the UK. But HMRC reckons much of it is hidden. With its attention shifting to cash-based transactions, should your clients be worried?
More
VAT rule reversed for property transfers Publication date: 03.12.2012
Article database
VAT rule reversed for property transfers.. VAT exempt. HMRC has changed its policy in situations where a non-residential property rental business is transferred to a new owner. In a recent statement HMRC accepts the tax tribunal’s view that where the transferor retains a small interest in the property, e.g. a head lease with little value, this will...
More
Taxman updates app Publication date: 03.12.2012
Article database
Taxman updates app.. Update available. HMRC has recently updated its Tax calc program which can be accessed online or downloaded as an app for most smartphones, tablets, etc. If you had automatic updates set for your device, the new version should already be installed. What’s new? The latest version lets you enter your tax code so you’ll receive...
More
Taking your tax complaint to the next level Publication date: 03.12.2012
Article database
If you believe that you’ve been mis-advised or had your case handled badly, but the Taxman refuses to accept this, is it the end of the line for your complaint? What further steps can you take to get justice and perhaps some compensation?
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: 17.05.2024
Search

More from Indicator - FL Memo Ltd