EIS Income Tax relief restriction for connected parties20190213040000

EIS Income Tax relief restriction for connected parties

February 13, 2019
The Enterprise Investment Scheme (EIS) is designed to help smaller higher-risk trading companies raise finance by offering a range of tax reliefs to i...
Carry back charitable contributions20190116040000

Carry back charitable contributions

January 16, 2019
Donations to charity over the course of a tax year can add up and taxpayers must ensure they keep a proper record of all donations to backup tax retur...
Check if your Holiday let property is qualifying20190109040000

Check if your Holiday let property is qualifying

January 9, 2019
The Furnished Holiday Let (FHL) rules, allow holiday lettings of properties that meet certain conditions to be treated as a trade for some specific ta...
Merchandise in Baggage20190102040000

Merchandise in Baggage

January 2, 2019
There are special customs requirements for commercial goods or samples which are imported or exported by passengers in their accompanied baggage (hand...
Advise HMRC if you stop being self-employed20181219040000

Advise HMRC if you stop being self-employed

December 19, 2018
Any taxpayers that have ceased to be self-employed must advise HMRC of their change in status. There are a number of steps that must be followed if a ...
What is overpayment relief?20180807040000

What is overpayment relief?

August 7, 2018
Overpayment relief was introduced from 1 April 2010 and replaced error or mistake relief for Income Tax, Capital Gains Tax (CGT) and Corporation Tax. ...