Nichola Ross Martin's Tax Consultancy

Problems filing abbreviated accounts using Companies House software? These known “bugs” will stop you downloading and completing Companies House’s document:

Couples: income splitting and VAT.  VAT Flat rate scheme discounts. Increase in time to claim pre-registration inputs.

The Tax Tribunal may have shaken up the established test for company non-residence.

0T tax codes are being sent out ahead of 2010/11 to those who HMRC estimates will have an income in excess of £112,950.

Barrister Keith Gordon was concerned that Parliament was misled during the committee stages of the Finance Act 2008 when the rule in Sharkey v Wernher was legislated.