Flat rate scheme
- Last Updated: 11 January 2019
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What's new?
- HMRC increase AML fees from 1 May 2019
- No tax relief for pension payments on divorce
- Out of time loss relief enquiry was not valid
- Input VAT allowed on director's legal fees
- Indemnity was not a guarantee
- EBT’s and EFRBS: Deadline for paying the loan charge
- Nichola's SME Tax W-update 12 April 2019
- Website & software costs
- Consultation: Capital Gains Tax: Private Residence Relief: changes to the ancillary reliefs
- VAT payment on UT appeal would cause financial extremity
- Payment under guarantee secures CGT relief when paid
- Revenue & Customs Brief 2 (2019) Import VAT deducted as input tax by non-owners
- Court of Appeal confirms definition of Managed Service Company Provider
- Actor's IR35 appeal fails
- Time limits for making claims & adjustments
- Nichola's SME tax W-update 8 April 2019
- Now register non-resident companies for Corporation Tax
- Zero rating of a rebuilt listed building damaged by fire
- No Discovery out of normal time: adviser carelessness not established
- Accountants’ failure: a reasonable excuse
- No carelessness over pension contributions
- PRR Discovery Assessment was out of time
- Nichola's SME tax W-update 29 March 2019
- What records to keep for Making VAT Digital
- Preventing abuse of the R&D tax relief for SMEs
- HMRC loses company car benefit case
- Deliberate error: incorrect claims for director's subsistence
- Appeals: VAT
- Finance Act 2019 - March 2019
- Agents fees