David Whiscombe looks forward to the Autumn Statement and ongoing work by the Office of Tax Simplification
Assessments under Proceeds of Crime Act
Whether losses can be surrendered to holding company
In this comprehensive back to basics article, Robert Harness provides an overview of both the accounting and tax treatment of leased chattels and a summary table of the key differences.
Jeff Webber answers a query on ATED property rental business relief.
A look at what’s ahead this month, with views from practitioners on what’s in their in-tray: David Whiscombe explains why it is another busy month for those advising SMEs; David Harkness warns on annual payments, ‘an anachronism for commercial transactions’; and Daniel Lyons highlights the uncertainty over aggregates levy exemptions faced by businesses.
HMRC, in conjunction with the Valuation Office Agency (VOA), has updated its practice note on the apportionment of goodwill and other assets involved in the sale of a business as a going concern, following a discussion process with the Chartered Institute of Taxation (CIOT).
Following the publication of regulations extending until April 2014 the temporary relaxation of the ‘on or before’ real-time reporting rules for businesses with fewer than 50 employees, HMRC has updated its guidance to include an example of how employers should complete their full payment submiss
Laundry building in enterprise zone
Dealing in mobile phones: whether trade ceased