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Tax

  • Employed or Self-Employed? Whether you are employed or self-employed makes a substantial difference to how you are taxed and the income tax liabilities of an employed person can be very different from those of a self-employed person with similar levels of gross income. The National...
  • Entrepreneur's Relief - the Basics From 6 April 2008 disposals of qualifying businesses and business assets have been eligible for Entrepreneurs’ Relief. In simple terms, it allows business owners to reduce their Capital Gains Tax liability to the equivalent of 10 per cent of the...
  • Guide to IHT and Small Business Inheritance Tax (IHT) is payable on a deceased person’s estate (exclusing their principal private residence for whaih an extra allowance is available) at 40 per cent above £325,000 (2019/20) – the current nil rate band. However,...
  • How to Reclaim Foreign VAT It is commonly thought that within the EU, recovering VAT on expenditure made whilst abroad is merely a matter of calculating the VAT at the applicable rate and claiming it via your VAT return. However, the right to recover VAT on a VAT return is limited to...
  • Making Training Costs Tax Deductible Most business owners and managers think that training costs aimed at improving skills or business profits automatically qualify for tax relief, but that is not necessarily the case. The complexities of the UK tax system mean that the availability of tax...
  • Making Waivers of Dividends Work When a company is set up, it is common to divide the shares in it in approximately equal proportions amongst the subscribers. Whether or not this proves to be the most effective way to split them in the long run depends on a variety of factors, of which the...
  • Tax Avoidance Disclosure Rules UK tax law is almost unique in that it contains regulations which require professionals to advise HM Revenue and Customs (HMRC) of information regarding tax avoidance schemes (TAS). Failure to comply can lead to a penalty of up to £5,000 plus other...
  • Tax Free Perks The Government has continuously sought to limit the tax free perks that businesses can provide for their employees. However, there are some remaining. Here is an update on some of those still available. Childcare Childcare provision and childcare...
  • VAT and Electronic Goods - Take Care In order to combat ‘missing trader’ fraud, which is estimated to have cost the Exchequer hundreds of millions of pounds, HM Revenue and Customs (HMRC) have introduced measures which can, in some circumstances, make a supplier (or customer)...
  • VAT on Business Assets With Private Use It is very commom for a smaller business to have assets which have been acquired which are used for both business and private use. Traditionally, this could be dealt with either by claiming only the percentage of the input VAT which corresponded to the...
  • VAT on Electronic Services   If you supply electronic products (telecommunications, broadcasting and e-services) to non-business customers through online sale you need to  will comply with the VAT 'place of supply' rules that came into force on 1 January 2015. The rules...

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Articles

  • Legal News
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Latest News

Evasion of Import Duty - Rolex Watches Seized at Stansted Airport

2024-02-27 00:00
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How are 'Refer a Friend' Schemes Treated for VAT Purposes? Guideline Ruling

2024-01-23 00:00
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Where in a Supply Chain Does VAT Come Home to Roost? Guideline Ruling

2023-12-22 00:00
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Suppression of Takings - HMRC Rains on Takeaway Pizza Company's Parade

2023-11-17 00:00
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Does Aesthetic Treatment of Physical Appearance Amount to 'Medical Care'?

2023-09-18 00:00
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Is a Matchmaking Agency Providing Consultancy Services for VAT Purposes?

2023-08-25 00:00
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Supplies of Land v Supplies of Services - Tax Tribunal Draws the Distinction

2023-08-01 00:00
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Is Posting on Social Media 'Work'? Guideline Furlough Ruling

2023-07-13 00:00
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Workaholic Director's Careless Approach to VAT Liabilities 'Not Dishonest'

2023-06-22 00:00
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Reclaiming VAT on Company Cars - It's Certainly Not Easy

2023-05-30 00:00
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Company Director Relieved of Six-Figure VAT Returns Inaccuracy Penalty

2023-04-27 00:00
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Businessman Establishes a 'Reasonable Excuse' for Delaying VAT Payments

2023-03-30 00:00
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Tenacious Hotel Owner Achieves 70 Per Cent Cut in Rateable Value

2023-03-15 00:00
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Fish and Chip Shop Chain Triumphs in Cash Sales Suppression Tax Appeal

2023-02-17 00:00
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VAT on Hospital Car Parking and Distortion of Competition - Test Case Ruling

2023-01-26 00:00
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Mega Marshmallows VAT Ruling Leaves HMRC with Bitter Taste

2022-12-15 00:00
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Restaurant That Suppressed Cash Sales Hit With Tax and Penalty Demands

2022-11-22 00:00
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MTIC Fraud - Tax Tribunal Relieves Export Company of £10 Million VAT Bills

2022-10-27 00:00
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Business Difficulties? It's Unwise to Pay Your Other Creditors Before HMRC

2022-10-03 00:00
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Company Penalised for Filing Tax Returns 'Too Early' Wins Appeal

2022-09-23 00:00
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2025-06-18 00:00
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