My client ceased his sole trade as an electricals consultant on 31.12.10.
Not a client of mine, would just like some confirmation of this though.
Ltd Company, 2 directors. The father of 1 partner is an accounant (not qualified)
We act for a CIS subcontractor who is domiciled, resident and ordinarily resident in Eire, and whose only permanent establishment is in Eire. He reports his world-wide CIS profits on his Eire tax
A government consultation that hopes to make residency rules clearer should make life simpler for tax advisers and reduce litigation, according to tax advisers.
I'm sure I'm not the only person that's having this problem.
HMRC tried to ring me this morning with a question about a payroll client. I tried to ring back, only to be told that they don't hold a 64/8. What on earth were they going to say to me???
The eagerly awaited Gaines-Cooper residency case made it to the Supreme Court last week and is expected to be decided within the next three months.
A hefty Employment Tribunal award where the plaintiff was paid below the National Minimum Wage highlighted the complexities involved in how such awards are taxed.
I asked in a previous post here www.accountingweb.co.uk/anyanswers/when-will-new-codin
We have a partnership which commenced prior to 2002 which incorporated in 2010 and sold its goodwill and intellectual property rights to the company. The intellectual property subject to these rig