A client changes banks and in order to settle the old loan there was an early redemption penalty and in addition a 'breakage' cost.

An HMRC discussion document is calling for changes to the Self Assessment process based on the Danish system. While this may bring positive benefits, it’s important to explore the ways in which


If the majority shareholders of a company decide to sell all of their shares to a single buyer, then is the new owner unable to utilise any unused trading losses brought forward from previous years


I have been working in practice as a Tax Assistant for over 3 years now, CTA qualified, nearly a qualified CA and I was wondering how easy or possible it is to move from tax practice to non tax ind


 I have been hit by a revenue determination  for 2003-2004 and 2004-2005 in sum of £6850 because i have not submitted tax returns on time, however i have been out of the UK during that period and d



When I first started my accounting business I offered payroll but outsourced it. However I decided to bring it in house eventually.

A client has received a penalty notice for non-submission of an EC Sales list back in September.


Ok, I understand the principles of accounting for HP contracts (unless somebody shoots me down here)


One of our limited company clients pays interest on a credit loan account balance.  This is declared quarterly on form CT61 and the tax paid by the company.  The company has losses brought forward


 I have a client who is involved in farming. Basically they have an oversea's business contact who supplies a team who are responsible for planting.