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1 October tax changes Publication date: 25.10.2021
Article database
The furlough scheme ended on 30 September 2021 and several other temporary coronavirus measures, including for stamp duty land tax (SDLT), came to an end at the same time. What do you need to warn your clients about?
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How clients can avoid missing valuable relief for fixtures Publication date: 25.10.2021
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One of your clients is in the process of purchasing a trading premises and has come to see you for advice on capital allowances. They have been asked to enter into a fixtures election with the seller but are unaware of the implications. What should you advise?
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Making Tax Digital: bringing clients up to date Publication date: 25.10.2021
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Your clients are probably aware that the start date for Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) has been pushed back a year. However, the published regulations contain details that mean the extra year should be spent preparing. What’s in the detail?
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Supreme court says discovery assessment not “stale” Publication date: 25.10.2021
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Where HMRC uncovers information that a taxpayer failed to disclose, it can make a discovery assessment outside of the normal enquiry window to recover any underpayment. Why does a Supreme Court decision cut clients’ defence options down?
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Should your client’s company pay for private fuel? Publication date: 25.10.2021
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Despite company cars gradually increasing in terms of income tax charges, they remain a popular choice of employee perk. However, your client wants to know if it’s worth their company also paying for fuel now that they have switched to a hybrid vehicle?
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How to take advantage of disclosure facilities Publication date: 25.10.2021
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A new client has approached you to help bring their tax compliance up to date. Your initial meeting included a discussion surrounding previously undisclosed income from rental property. How could a disclosure facility help here?
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Post-Brexit VAT returns: what’s new? Publication date: 25.10.2021
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As we approach the anniversary of the UK’s departure from the EU, now is a good time to check that your clients trading with the EU are completing their post-Brexit VAT returns correctly. What changes should they have made with the nine boxes?
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Medical issues were not a reasonable excuse Publication date: 25.10.2021
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Medical issues were not a reasonable excuse..Cuthbertson v HMRC. The taxpayer (C) was issued with late filing penalties totalling £400 in respect of their tax return. For the tax year 2017/18, C’s employer had provided her with an unspecified taxable benefit in kind, leading to a P800 calculation for approximately £86. Law. In most cases small underpayments...
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Relief allowed, despite admin error Publication date: 25.10.2021
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Relief allowed, despite admin error..Fashion on the Block Ltd v HMRC. A start-up company, F, received inward investment via the seed enterprise investment scheme (SEIS), but inadvertently submitted the form for the main enterprise investment scheme (EIS) relief. As HMRC had already received a compliance statement under the EIS, relief was refused. Law....
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Avoid losing your ability to claim old VAT Publication date: 28.03.2018
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You’re transferring your business to your new company which will then register for VAT. The company will take over the current business wholesale. Does that entitle it to reclaim VAT on purchases made by the old business?
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