Nichola Ross Martin's Tax Consultancy

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SME Tax News


Top tips: property losses and allowances

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Top tips on property, abridged from our guide to Property income and expenses.

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Companies House: known bugs

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

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VAT Top Tips

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

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Company residence: Tribunal considers wider picture

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

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0T Tax Codes for 2010/11

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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.

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Sharkey v Wernher - was Parliament misled?

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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.

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