Hello
Welcome to the start of another tax year.
Nichola's SME tax W-update 29 March 2019
Hello
On the day that was supposed to be Brexit: we count down on the last chance to plan for old contractor/EBT loans, we look at tax and the family, we consider lots of deadlines, a bit of R & D and there is more news on Making VAT Digital.
What records to keep for Making VAT Digital
HMRC has published details of the digital records it expects business who are mandated into Making Tax Digital for VAT 'MVD' to keep. This new guidance is probably sufficient (on the basics) for tax agents and bookkeepers but may be slightly baffling for un-represented taxpayers.
Nichola's SME Tax w-update 22 March 2019
Hello
This time we feature two of the most topical SME tax cases that you are likely to see for some time. We think we have the answer to the lock-jam that is Brexit, we have more on Making VAT Digital, offpayrolling, the loan charge (you must act now) and more VAT-y stuff too.
Sale of surgical practice is capital
In Richard Villar v HMRC [2018] TC 6983 the FTT held that the sale of the business of an orthopaedic surgeon was a disposal of capital and not merely of a right to income.
Brexit: I have a plan. What would you do?
Perhaps the one thing that everyone can agree on is that Brexit has become a national crisis and an embarrassment to us Brits. Nichola Ross Martin suggests a way out of the log jam.
Page 111 of 178