Tax

• Electronic Services – Get Ready for New VAT Rules

  • Posted11 July 2014

  If you supply electronic products (telecommunications, broadcasting and e-services) to non-business customers through online sales, you should start thinking about how you will comply with the new VAT ‘place of...

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• Landlord’s Service Provision Does Not Justify Tax Relief Claim

  • Posted20 June 2014

  Another tax case has shown how difficult it can be for landlords to justify a claim that their income is trading income for the purposes of claiming Business Property Relief...

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• Company Tax Decisions Proved Unwise By Subsequent Events

  • Posted23 May 2014

  All forms of tax planning need to be carried out with great care. However, even when care is taken, unforeseen results can sometimes occur, as a recent tax case shows....

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• Tax Unpaid – What Might Happen?

  • Posted1 May 2014

  Taxpayers know well that when tax is unpaid, HM Revenue and Customs (HMRC) can make life difficult. Leaving aside the interest and penalty regimes for non-payment, HMRC are also by...

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• Large Damages Claims – Tax Exemption Withdrawn

  • Posted11 April 2014

  Damages paid for loss of income are taxable but, by concession, most damages paid as a capital sum for not taking court action have been exempt from taxation to Capital...

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• LLP Tax Changes to Net £300 Million

  • Posted1 April 2014

  Businesses that have constituted themselves as limited liability partnerships (LLPs) will greet without enthusiasm the announcement by Treasury Secretary Danny Alexander that the Government ‘will be closing the loophole that...

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