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Nichola's SME Tax w-update 15 December 2017
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Scotland has set income tax rates for 2018-19, there will be 5 tax bands with a basic rate of 19% and an additional (higher) rate of 46%.
Nichola's SME Tax w-update 8 December 2017
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This time we have news on Making Tax Digital, tips on Entrepreneurs' Relief, news on trusts and some interesting cases.
Nichola's SME Tax w-update 1 December 2017
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The latest Finance Bill was published today, following the budget.
Another win for Spurs
In HMRC v Tottenham Hotspur Limited [2017] UKUT 0453 (TCC), the Upper Tribunal (UT) considered whether termination payments to two football players (Peter Crouch and Wilson Palacios on their transfer to Stoke) should be subject to tax and NIC as earnings “from an employment” rather than under the special rules.
Taxing gains on UK immovable property - a consultation
Following the Autumn Budget 2017, HMRC have published ‘Taxing gains made by non-residents on UK immovable property - consultation’. This follows the chancellor's announcement that non-resident capital gains tax will be extended to include all UK property.
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