Hello
This time we feature: Small Companies: What's New? Last chance tax reliefs and disclosure opportunities and our 2016 rolling tax planner, read on...
Hello
This time we feature: Small Companies: What's New? Last chance tax reliefs and disclosure opportunities and our 2016 rolling tax planner, read on...
In Ardmore Construction and Andrew Perrin v HMRC [2015] UKUT 633 the Upper Tribunal (UT) confirmed that loan interest paid by UK residents had a UK source even though the loans were not governed by UK law.
All change for the AIA: the capital allowance rules change on 31 December 2015.
In Flix Innovations Ltd v HMRC [2015] TC04710, EIS relief was denied as a company's ordinary shares carried preferential rights on winding up.
Hello
This year, as generally happens, the chancellor chose to leave out the majority of the new tax measures that affect SMEs from his spoken Autumn Statement. The result was that like bargain hunters in a TK Maxx store we were all left rummaging around pages of unwanted material until we found things that interested us. We have gathered together our finds for you this week.
The chancellor omitted to mention the majority of the new measures that the government has proposed for the 2016 Finance Bill when he presented his Autumn Statement last Wednesday. In this guide we fill in the details for SME owners and tax advisers.
In his 2015 Autumn Statement, the chancellor announced that there would be two changes to the qualification criteria for the government's Tax Free Childcare account which is being introduced in 2017.
Please note: further changes have been made to the scheme since the Autumn Statement announcement, see Tax-Free Childcare for the latest details.