Tax

Home Library Commercial Client Tax (Page 35)

Tax

  • Business owners will be aware that entrepreneur’s relief operates to reduce the Capital Gains Tax on qualifying business assets and that the availability of the relief can be crucial in...

    Read more
  • Agricultural Property Relief (APR) is a relief that applies for Inheritance Tax (IHT) purposes. It is similar to Business Property Relief (BPR). Both operate to reduce the value of...

    Read more
  • Agricultural Property Relief (APR) is a relief that applies for Inheritance Tax (IHT) purposes. It is similar to Business Property Relief (BPR). Both operate to reduce the value of...

    Read more
  • In general, rents on property are exempt supplies for VAT purposes. However, a landlord often supplies other services to tenants, such as cleaning and maintenance. These services are usually subject...

    Read more
  • When a member of staff is on a temporary assignment, they are allowed to receive travel and subsistence payments (within certain limits) free of Income Tax (IT) and National Insurance...

    Read more
  • Online Payment of VAT

    • Posted

    As of 1 April 2012, all VAT-registered businesses must file their VAT returns online and pay their VAT electronically. Previously, only newly-registered businesses and those with a turnover of more...

    Read more