- : Year 08, issue 03?issue=03&offset=2&volume=08

 
Can your clients take advantage of the new freeports? Publication date: 30.06.2021
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As part of the government’s focus on economic recovery freeports are back on the table, bringing with them several tax advantages. Could your clients benefit from the reliefs offered?
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Where are SEISS payments included on the tax return? Publication date: 30.06.2021
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Your client has claimed grants under the Self-Employment Income Support Scheme (SEISS). There are various boxes for coronavirus support payments on the self-assessment tax return, so where do the figures go?
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What’s the latest on chargeable event gains? Publication date: 30.06.2021
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The legislation regarding top slicing relief was amended in 2020 in an effort to provide certainty regarding calculation of the relief. But why might there still be issues with HMRC’s calculations and what should you be doing for your clients?
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Discounts and incentives - the VAT implications Publication date: 30.06.2021
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Some of your clients are concerned they will lose customers after the pandemic unless they offer discounts and credits as an incentive to trade. How is VAT dealt with here, and what happens with bad debts?
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Key changes to draft legislation Publication date: 30.06.2021
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Key changes to draft legislation..Law. Finance Bill 2021 was published on 11 March 2021 and became Finance Act 2021 (see Follow up ) on 10 June 2021. A number of changes were made between those dates, but two in particular stand out and could affect your clients. FHL. When initially drafted, the Bill contained a clause that specifically said...
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New rates from 1 June 2021 Publication date: 30.06.2021
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New rates from 1 June 2021..Uplift. HMRC has published its quarterly advisory mileage rate for company cars from 1 June 2021 (see Follow up ). Your clients are able to continue paying the old rates for journeys up to 30 June if they wish, but should apply the new rates from 1 July 2021. Pro advice. Almost all the figures have increased...
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What can you leave off P11Ds? Publication date: 30.06.2021
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The P11D filing deadline for 2020/21 is 6 July 2021. Following the disruption to working patterns due to coronavirus, what items can you and your clients ignore when completing the forms this year?
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Richard Akester v HMRC UT/2016/0221. DIY Housebuilders’ Scheme Publication date: 22.12.2017
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Richard Akester v HMRC UT/2016/0221. DIY Housebuilders’ Scheme..The case. This was an appeal by Mr Akester (A) against a decision by the First-tier Tribunal (FTT) in favour of HMRC’s rejection of a claim made under the DIY Housebuilders’ Scheme. The facts. A applied for planning permission to construct “a log cabin to form holiday and short-term...
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Latest from HMRC Publication date: 22.12.2017
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Latest from HMRC..VAT Notice 741A. Place of supply of servicesSection 13 and paragraph 12.1 have been updated to reflect legislative changes that came into force on 1 November 2017. The Notice has also been substantially updated to improve layout and readability.VAT Notice 998. Refund scheme for museums and galleries The list of museums and galleries...
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Recovering VAT from your Christmas costs Publication date: 22.12.2017
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It is likely that you incurred some costs for staff and/or client entertaining and gifts during December 2017. What is the VAT position, and are there any steps that can be taken to avoid a charge?
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