VAT grouping20190326230000

VAT grouping

March 26, 2019
There are special VAT rules that allow two or more corporate bodies to be treated as a single taxable person for VAT purposes known as a VAT group. A...
What is a post-cessation expense?20190326230000

What is a post-cessation expense?

March 26, 2019
There are special rules for the taxation of post-cessation receipts and post-cessation expenses. This article explains how, or if, post cessation expe...
Person liable to pay tax on post-cessation receipts20190326230000

Person liable to pay tax on post-cessation receipts

March 26, 2019
There are special rules for the taxation of post-cessation receipts, those received after a trade has ceased. The legislation clearly states that the ...
Income excluded from UK property business20190326230000

Income excluded from UK property business

March 26, 2019
Most of our readers will be aware of the £1,000 property income allowance that came into effect on 6 April 2017. This allowance applies to incom...
Is HMRC’s message real or fake?20190326230000

Is HMRC’s message real or fake?

March 26, 2019
HMRC has issued an updated version of their online guidance on Genuine HMRC contact and recognising phishing emails and texts. The guidance provides a...
Do you employ an au pair?20190326230000

Do you employ an au pair?

March 26, 2019
There are special rules that need to be taken into account if you employ an au pair in your home. This is because au pairs are not usually considered ...
Repay your employer for private fuel20190326230000

Repay your employer for private fuel

March 26, 2019
Where an employee with a company car is provided with fuel for their own private use by their employers, the default position is that the employee is ...
Making Tax Digital for VAT20190326230000

Making Tax Digital for VAT

March 26, 2019
The deadline for businesses with a turnover above the VAT threshold to keep digital records for VAT purposes using Making Tax Digital (MTD), is almost...
Tax Diary March/April 201920190325040000

Tax Diary March/April 2019

March 25, 2019
1 April 2019 - Due date for Corporation Tax due for the year ended 30 June 2018. 19 April 2019 - PAYE and NIC deductions due for month ended 5 April 2...
Holiday pay campaign20190325040000

Holiday pay campaign

March 25, 2019
The government has launched its first holiday pay advertising campaign aimed at encouraging workers to understand their rights and employers to unders...
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