Tax | AccountingWEB


Subject is British born, worked and eventually emigrated to Australia.  Now holds dual nationality and both British and Australian passports.



One is a higher rate taxpayer (possibly 50%) and the other has a little earned income (self employment) and some investment income (easily falling within basic rate band).


I have just begun acting for a client and need to file a VAT return by the end of today. The previous agent filed using their agent codes and obviously I can't use those.


My client is a golf pro and self employed. His private tuition income would be exempt from vat.


I have a limited company client that works in construction and is VAT registered. It uses the flat-rate scheme with cash-based turnover to account for the VAT.


A trading company proposed to enter into a joint venture with a 3rd party to develop land owned by the 3rd party.  As part of the deal a separate house (unconnected to the proposed development site


CTM01405 states that apportionment of accounting period profits to the relevant financial years must be made on a time basis.


If a person is a director of a small limited company and received a coding notice D0 in 2009 for use in year to 5 April 2010 (he was also had another employment in 2008-2010).