- : Year 05, issue 08?issue=08&offset=3&volume=05

 
VAT pilot finally opens Publication date: 02.01.2019
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VAT pilot finally opens..Delayed. The pilot for Making Tax Digital for VAT (MTDfV) was initially open to businesses by invitation only. It was supposed to open to all of your clients in Summer 2018, but was delayed. The pilot finally went live on 16 October 2018, and so your clients can now sign up to get a feel for the new system before it becomes...
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What’s a “political party” for IHT? Publication date: 02.01.2019
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Certain donations to political bodies, whether made during a lifetime or via a will, are exempt from IHT. A case from November 2018 serves as a reminder of which organisations qualify. So what is the key learning point?
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Why the AIA increase could be bad news for your clients Publication date: 02.01.2019
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An increase in a tax relief is usually good news for your clients. However, the 2018 Budget announcement that the annual investment allowance will temporarily increase could see them fall into a trap. What is it, and how can they avoid it?
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Latest advisory rates published Publication date: 02.01.2019
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Latest advisory rates published..HMRC has published updated advisory fuel rates for company car users that apply from 1 December 2018 as follows (shown in pence per mile with previous rates in brackets): Engine size Petrol LPG Diesel 1,400cc or less 12 8 (7) - 1,401cc - 2,000cc 15 10 (9) - 1,600cc or less - - 10 1,601cc - 2,000cc - - 12 > 2,000cc...
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Buyback for a mixed company: is CGT treatment possible? Publication date: 02.01.2019
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The majority shareholders of a company that both trades and lets property are looking to exit using a share buyback. Is capital treatment possible, and if not what alternative method could they use to ensure they don’t lose out?
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Should you come clean early? Publication date: 03.06.2015
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The current VAT penalty regime is known to be harsh, especially amongst smaller businesses. In order to avoid or reduce penalties would it pay to be proactive in identifying and disclosing errors to HMRC?
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Reduced rate on e-books rejected Publication date: 03.06.2015
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The Court of Justice of the European Union has ruled against Luxembourg and France on a reduced rate for e-books. What does this mean?
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Latest from HMRC Publication date: 03.06.2015
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Latest from HMRC..Budget 2015. VAT registration threshold On 1 April 2015 the VAT registration threshold increased from £81,000 to £82,000 and the de-registration threshold from £79,000 to £80,000.Budget 2015. Deductions relating to foreign branches This measure will result in an amendment to the VAT Regulations 1995 (SI 1995/2518) , and mean that...
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What happens to the VAT on a project that’s aborted? Publication date: 03.06.2015
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A business may start a project and recover VAT on the basis that it intends to make taxable supplies, but what happens if the project has to be aborted or the intended use changes?
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Revenue & Customs v Longridge On The Thames [2014] UKUT 504 (TCC). Zero rating Publication date: 03.06.2015
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Revenue & Customs v Longridge On The Thames [2014] UKUT 504 (TCC). Zero rating..The case. This was an appeal to the Upper Tribunal (UT) by HMRC against the decision of the First-tier Tribunal (FTT) that supplies of construction services supplied to Longridge (L) should be zero-rated because they related to the construction of a building that was...
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