As the climate change protesters Extinction Rebellion (XR) hit the streets in unprecedented numbers what can you do and, what tax incentives are currently on offer, to assist you in running a more climate friendly business?
Off-payroll working: fears about powers to transfer PAYE liabilities
The Law Society and ATT have again expressed concern that the draft legislation which extends the off-payroll working rules to the private sector fails to protect parties who are not at fault from secondary PAYE liabilities.
GAAR panel: cash extraction by ES shares
The GAAR Advisory Panel has published an opinion on a number of schemes aiming at extraction of cash/value from a company by its directors/shareholders using Employee Shareholder shares and they conclude that the planning is unreasonable and therefore inconsistent with government tax policy.
Employment Related Securities: What’s New? October 2019
HMRC's latest Employment Related Securities Bulletin contains some handy tips. Here is our enhanced version.
Nichola's SME Tax W-update 4 October 2019
Hello
We have a new guide to company start-ups, a company update and lots more this time.
Were loan fees VAT exempt supplies?
In Newmafruit Farms Ltd v HMRC [2019] TC 7254, the First Tier Tribunal (FTT) decided that a farm could not claim back input tax on professional fees relating to a loan. The fees related to an exempt supply of lending money and not to the farming trade.
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