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Issue: Vol 173, Issue 4441

Issue: Vol 173, Issue 4441

27 Feb 2014

The Revenue is making inappropriate use of penalties

Enjoy more than just a brief encounter with the VAT flat rate scheme

Phased completion can affect other shareholders’ relief

HMRC’s debt-handling methods face the 21st century

Delayed share issue; Furniture fun; Café society; School for trusts

One-third of the garden of a client’s only or main residence is to be sold for £250,000 and another house will be built on the ground. The whole property was originally purchased for £200,000

Two shareholders own eight properties through an investment company. They wish to go their own way and would like to achieve this by forming two separate companies, each owning four properties

An Australian citizen is UK resident, but domiciled in Australia. She has inherited a “long-term income stream annuity”, which started in 2002 and will last for 15 years

A client made payments into a seed enterprise investment scheme and an enterprise investment scheme in 2012/13 and 2013/14. No certificates were received in time for submission of the 2012/13 tax...
Small enterprises such as hairdressers, window cleaners and cab drivers are being urged by HMRC to take advantage of the simpler system of recording income and expenses over the tax year. Firms with...
PAYE submissions HMRC have compiled help for employers making their final PAYE submission of the year. The material includes advice on what to do if wrong payroll information has been sent or if the...
There will be no alterations to the UK’s handling of the tour operators margin scheme (TOMS) following a legal ruling in Europe, HMRC have confirmed. The Court of Justice of the European Union (CJEU)...
A new annual flat rate expense allowance for laundering armed forces uniforms has been agreed between HMRC and the Ministry of Defence (MoD), with the figures set as: Navy – £80 Army –...

But costs shake-up could still hurt taxpayers, warn campaigners

Graffiti Busters Ltd (TC3201)

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