Tax | AccountingWEB


A partnership is investing heavily in equipment eligible for 100% AIA. The equipment depreciates slowly and fairly evenly over 10years so 10% on cost is the rate of depreciation in the accounts.


We have received a late filing penalty notice for a client whose return we filed on 26 January (we have a receipt).  I have checked the client record on the HMRC website and the return does not app



I live in the UK at the moment and I am UK citizen. However, I will be moving to Germany fairly soon to live and work there for several years.


   i have a client installing optical fibre networks. Overall his work is the same no matter who the client is


A number of clients deducted CIS tax from payments others do not


06/04/11 -  £2,000 overdrawn

30/05/11 - £10,000 o/d

30/6/11 - £1,000 in black

30/8/11 - £1,000 o/d to end of year


Ignore up to 30/5/11 as under £5,000. 


I have a small directors loan at the end of the accounting period which is repaid within 9 mths of period end.

I own a start up company and have financed it to the tune of £25,000 via a director's loan account over the last couple of years.


My customer has purchased a land abroad and later built a property on this land. Now he wants to sell it for £100k and use it as a deposit in a purchase of property in UK.


Can someone assist with this VAT question please.  We have supplied structural engineering advice to a business Client in Poland on a building in Poland.  The advice and drawing work was carried ou