Hello
Some good news, this week. During the course of the parliamentary debate on the 2019 Finance Bill, HMRC have made modifications to the proposed changes to the qualifying conditions for Entrepreneurs' Relief.
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Hello
Some good news, this week. During the course of the parliamentary debate on the 2019 Finance Bill, HMRC have made modifications to the proposed changes to the qualifying conditions for Entrepreneurs' Relief.
In Timothy Raggatt QC v HMRC UKUT 0412, the upper tribunal held that a barrister with fluctuating income does not need to provide a reserve to pay his or her income tax but must still make adequate provisions to pay income tax as it falls due.
Happy New Year
A short update this week. If you have time over your cuppa, do try our Christmas Quiz.
Hello
This is probably our last Web-update of the year. We are rounding off with some good news: HMRC have changed their guidance for directors.
Hello
What a week, in politics not tax. I was not going to mention the 'B' word though, as enough is enough.
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