NEWS
Overpayment Relief (formerly error or mistake) From 1 April 2010 Overpayment Relief replaces Error or Mistake Relief.
Customer overpayments: taxable income In a recent tax case the Tribunal held that customer overpayments are taxable as trading income.
Rugby sponsorship disallowed for tax A First-Tier Tax Tribunal decision has the potential to upset a lot of businesses (and sporting clubs, or other organisations that benefit from business sponsorship).
Tax Data Add to your favourites, a growing library of tax data, rates and allowances.
Budget 2010: at a glance A one minute summary of the June Emergency Budget announcements.
Updates, New tax guides and checklists
For PAID subscribers only (because you're worth it :)
Finance Act 2010: tax planner for tax advisers UPDATED: KEY reading this quarter planner with links to show what is new for 2010/11 and expected in 2011/12.
Travel rules for owner-managers NEW: nothing to do with the Budget, but a new guide for Directors to celebrate HMRC's recent Employment Income manual updates.
CGT: Entrepreneurs' Relief UPDATED: new examples and a new section to explain the consequences and interation with CGT deferral using loan notes.
Furnished Holiday Letting UPDATE: on current situation plus new rulings on VAT.
NEW Main Menu headings
Private Client Our CGT and property guides (including FHL) are now located here.
Penalties & Compliance The new home for our guides and summaries to penalties, disclosure regimes and compliance visits are now located here.
Recent additions
Enterprise Management Incentives (EMIs) FREE guide to tax-advantaged share options.
EMI: checklist LOCKED (for subscribers) Planning a share scheme? We provide a step-by-step checklist.
Tax penalties: P11Ds UPDATED to resolve queries about interaction of tax and NICs regs.
Tax Avoidance Schemes Better the devil you know? We run through the top favourites (from HMRC approved to contrived and artificial) for Income Tax, Corporation Tax, Capital Gains Tax and SDLT.
Converting part of a home into an office NEW for Directors: do you pay or does the company foot the bill? We examine the tax consequences.
Converting part of a home into an office NEW for the Self-Employed: the tax position is interesting from CGT to SDLT to VAT.
|