Self Assessment

ICAEW Tech 04/08  Section 5:25 covers Enhanced Due Diligence, and an example is electronic searches.


We have had a number of clients recently filing claims for the new 'large company' R&D Expenditure Credit (RDEC).


Hi all, any additional ideas welcome, we have a number of Private Limited Companies that are cash rich and we would like the Directors who are the shareholders to take out these funds in the most t


We were most of the way through transferring a sole trader business into a limited company with an intended effective date of 1 December, but the transfer of assets agreement has not been signed.


I have a client with accounts year end 31/03/2014 .


Trust was wound up resulting in client being allocated capital losses under TCGA s71(2)(a) when shareholdings were transferred to him.  Client has now sold some of these shares.

I have a client who has paid more than 100% of his salary in pension contributions and I bellieve the pension provider needs to 'repay' the excess or move it to the next year in order for relief to


UK individual sold shares in company A (UK) to company B (Switzerland).

The consideration wholly comprised an allotment of shares in company C (USA)


We have recently taken on 2 CIC's neither of which pay any director's remuneration nor expenses, but I am told that they will do so in the near future.