Latest News

New company: can the directors be paid before trading?

You have a new company as a client. It hasn’t started to trade…
30/08/2019/by nSite@dmin

Capital equipment: should it be bought personally?

Your client is the sole director and shareholder of a trading…
30/08/2019/by nSite@dmin

Tribunal finds that farmhouse grounds are residential for SDLT purposes

Case facts. In Hyman v HMRC, the taxpayers paid SDLT on the…
16/08/2019/by nSite@dmin

Interns – paid or not?

Each year up to 70,000 young people are offered the chance to…
09/08/2019/by nSite@dmin

Draft Finance Bill 2019/20 – key points

Corporate capital loss restriction. From April 2020, corporate…
02/08/2019/by nSite@dmin

HMRC’s plan to accelerate capital gains tax

Major changes to the tax regime…
26/07/2019/by nSite@dmin

Husband and wife companies – tax on dividends

You’re about to form a new company of which you’ll be the…
26/07/2019/by nSite@dmin

HMRC happy to wait until next year for 2018/19 payments on account

HMRC glitch. This year there is an error in HMRC’s systems…
26/06/2019/by nSite@dmin

Court of Appeal finds that VAT is chargeable on overpayments

Case facts. In National Car Parks Ltd (NCP) v HMRC, NCP sought…
26/06/2019/by nSite@dmin

Tribunal decides ten weeks’ occupation is enough for private residence relief

Case facts. In Davidson v HMRC, the taxpayer (D) claimed his…
26/06/2019/by nSite@dmin

Are your VAT procedures compliant for Making Tax Digital?

In July 2017, HMRC announced that all businesses and individuals…
23/05/2019/by nSite@dmin

Tribunal disagrees with HMRC’s guidance on entrepreneurs’ relief

Case facts. In Warshaw (W) v HMRC, the taxpayer (W) had claimed…
13/05/2019/by nSite@dmin

Tribunal finds that Lorraine Kelly runs the show

Lorraine. Ms Kelly (K) provided services to ITV via her personal…
03/04/2019/by nSite@dmin

Spring Statement highlights

Making Tax Digital (MTD). The government has confirmed that…
15/03/2019/by nSite@dmin

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