income tax | AccountingWEB

income tax

The concept of Employee Shareholder (ES) Shares was introduced in September 2013.

Hey guys, just a really quick question for a friend. Just started out, now has a UK ltd company and is VAT registered, but brand new to learning all the ins and outs!

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This is the absract to a paper from the Centre for Economic Performance

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The case of Dipak Patel v HMRC examines whether or not two trades conducted by the appellant were carried out on a commercial basis with a view to the realisation of profits, or merely as a hobby.

The case of Dennis White v HMRC illustrates the importance of an adequate record keeping system and keeping business and private expenditure separate in a business.

The case of Trevor Anthony Hartland v HMRC examined whether various properties were the taxpayer’s principal private residence (PPR), or whether the sale of the properties amounted to trading asset

Here is a brief note of some of the changes announced by the Treasury on 3 December 2014 and a reminder of some other things that will come into force on 5 April 2014.

HMRC have recently changed their guidance in relation to the use of overseas funds as collateral for loans by remittance basis users.

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