I am struggling to see the difference between slice of the action contracts as outlined in BIM 603050 and deferred consideration in the case of Marren v Ingles.
I have a new client who 5 years ago invested in a friends property by way of a deed of trust where she received 50 percent of all future rental income and proceeds on sale of the property for £50k
We are very happy for our baby and our baby is due by end of Oct2015.
What is the position with "improvements to property" that appear in the assets of partnership accounts? Should they be depreciated? What happens if the partnership closes? thanks
I know company formation fees aren't allowable for corporation tax, but is the VAT on them allowable? I can't find anything to say one way or another?
I act for a hospital doctor employed under PAYE. He is required to be "on call" within 30 minutes of the hospital.
Good start to the week, not! Got an enquiry 2 weeks ago, went to see them, got on very well, accountants acting had let client down constantly. Big client for us.
I know that if a husband and wife jointly own properties, the income split is deemed to follow ownership split, but a partnership can split the property income in any way they wish, but I cannot fi
Just wondering how others in practice are handling the Marriage Allowance for self employed clients, especially when you may act for one but not the other?
- Tax tables 2013-14 75,337 12
- IR35 business entity tests published 35,938 59
- Optimum company salary & divi 2014/15 29,990 48
- Working from home tax checklist 25,384 13
- Fair mileage rate for people with a car allowance? 25,178 7