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Tax planning for partnerships and LLPs
What's new?
- Vans and Commercial vehicles
- Partner needed to be resident in first property for ADS refund
- Wrong arguments cost HMRC 50%
- No refund of ADS when second property is merged into one
- Unreasonable? LBTT is payable when the return is submitted
- Automated Decisions: notice given by a computer
- Notice to file a return to collect a PAYE debt is valid
- Nichola's SME Tax W-update 7 November 2019
- First-time buyers guide to Stamp Duty Land Tax (SDLT)
- Capital allowance claims on power plant upheld and extended
- OTS: digital will simplify tax for self-employed
- Persons of Significant Control: register meets objectives
- SME Monthly Summary October 2019
- PRR: Make sure you move in within two years
- PRR date of acquisition is completion, not exchange of contracts
- General election delays loan charge review
- Reliance on HMRC was a reasonable excuse for late appeals
- Nichola's SME tax W-update 31 October 2019
- ATED: Ignorance is no excuse for retired lawyer
- Contractors & PSC Planning: what now?
- VAT FRS: backdating ultra vires
- Bog standards: FTT examines a toilet seat
- Trust gets 5 years interest free credit on CGT charges
- BBC presenter loses second IR35 appeal
- HM Treasury initiatives support female entrepreneurs
- New Law Society guidance on disbursements
- Loan to traders: when did the trade commence?
- 2019 Budget scrapped: there is a General Election
- Nichola's SME Tax W-update 24 October 2019
- Agent update October/November 2019