Can an employee ownership trust be combined with a management buyout?
Mitigation of liabilities on inter-company transfers and director loans
Pontardawe Inn Ltd, and VAT issues raised by business sale transactions
J Thorne (TC3851)
Business premises renovation allowance for conversions to holiday lets
G Laithwaite (TC3879)
Could entrepreneurs’ relief apply to shares in a property-owning business?
How new rules affecting buyers and sellers of property are working in practice
Employer Bulletin 50, the October 2014 edition of HMRC’s bi-monthly update, includes articles on issues including real-time information penalties, PAYE payment deadlines, vans benefit charge, the student loan threshold, and HMRC helplines. Extracts follow.
Employment payment summary
HMRC have made some changes to the employment payment summary (EPS).
Highlights from the event held at Baker Tilly’s Bloomsbury offices
By Ray Chidell and Dave Jennings; £138.50 for both volumes/£87.50 each; paperback; 938 pages; Claritax Books
Allocating capital allowances between two businesses
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