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Emma Wise

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EMMA WISE discovers that it can prove advantageous for a company to be incorporated in Scotland

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Practice tip: Three Rs for accountants Readers’ forum: What are the tax implications of gifts to politicians? Readers’ forum: Exception for family or personal relationships Readers’ forum: Can interest from joint account be divided other than equally? Readers’ forum: Is option to tax possible for rooftop land sale to build flats?

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NEWS

Crackdown on national minimum wage compliance Reminder of voluntary contributions deadline Interactive tool launched Increased tax rates could drive business owners abroad Nudge letters target missing 2022-23 returns

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Deadline dates for November 2024

CASES

Qualifying trading began after deadline Compatibility of exit tax legislation with EU law Difference between calculating a claim and making one Properties in Malta were subject to UK tax Reasonable excuse for failing to submit returns on time

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This week's opinion: 24 October 2024 Qualifying trading began after deadline Compatibility of exit tax legislation with EU law Difference between calculating a claim and making one Properties in Malta were subject to UK tax

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