VAT and disaggregation20190618230000

VAT and disaggregation

June 18, 2019
The artificial separation of businesses is where two or more businesses are split, and each 'separate' entity operates below the VAT registrat...
When does ATED apply?20190618230000

When does ATED apply?

June 18, 2019
The Annual Tax on Enveloped Dwellings (ATED) came into effect from 1 April 2013. The tax applies to certain Non-Natural Persons (NNPs) that own intere...
Selling the family heirlooms20190618230000

Selling the family heirlooms

June 18, 2019
There are special rules concerning the payment of Capital Gains Tax (CGT) on the sale of personal possessions also known as 'chattels'. Person...
The tax consequences of social events20190618230000

The tax consequences of social events

June 18, 2019
The cost of a staff party or other annual entertainment is generally allowed as a deduction for tax purposes. If you meet the various criteria outline...
Gifts with strings attached20190618230000

Gifts with strings attached

June 18, 2019
The majority of gifts made during a person's life are not subject to tax at the time of the gift. These lifetime transfers are known as 'poten...
VAT reverse charge construction industry20190611230000

VAT reverse charge construction industry

June 11, 2019
A change to the VAT rules first announced at Budget 2018, will come into effect from 1 October 2019. This change will make the supply of construction ...
Cashback schemes and tax20190611230000

Cashback schemes and tax

June 11, 2019
Statement of Practice 4/97 sets out HMRC’s views on the correct treatment for tax purposes of commission, cashbacks and discounts. Cashbacks are...
Employer owned property and sub-letting20190611230000

Employer owned property and sub-letting

June 11, 2019
In some industries, employers provide accommodation to employees because this is required by the nature of the job. There are no tax charges in respec...
Free information about companies20190611230000

Free information about companies

June 11, 2019
A surprising amount of free information about companies is available from Companies House. This is in line with the government’s commitment to f...
Genuine HMRC messages20190611230000

Genuine HMRC messages

June 11, 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...