Self Assessment

My client is a sole trader publican who will be transferring the business to a Limited Company in April 2015.  He owns the pub premises and will retain these in his own personal ownership.



This might have been covered in advanced aoplogies as could not find appropriate answer.


Private residence has an outbuilding within its main curtilage. Building is being demolished, then the bricks are being sold.


When the new car tax rules came in, (no tax disc, cannot transfer car tax to new buyer), I didn't take much notice.  However my brother, who is a partner in his son's used car business, points out


At face value the proposal by Osborne (no doubt led up the garden by the HMRC hierarchy)has come up with the notion that tax returns can be prepared in the first instance by the Revenue computers.


Most of my clients are self employed, All I submit on line. So in future I lose these clients??

I just cannot see this working, no details or explanation as to how this could possibily


I have recently picked up a new client who is the sole director of his limited company. He has never registered for self assessment and therefore not completed an SA100.



A couple questions.



In 2007 a business asset agreed to be sold for re-development, a conditional contract is agreed and exchange takes place.


Does anyone know how renewable heat incentive receipts are taxed on an individual, when it is a non-domestic RHI that is being received?