sammerchant
Member Since: 17th Jul 2006
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Sam Merchant
21st Feb 2019
It appears that HMRC's penalties may be an abuse of its authority. It is interesting that the US Supreme Court has struck out the verdict...
15th Oct 2018
Client has deferred his State Pension past his 65th birthday in 2013 as he was and is a higher rate taxpayer. A large lump sum could be...
16th Jul 2018
I submitted a client's Tax Return using recommended software. The Return was accepted by HMRC and presumably the calculations agreed...
12th Jun 2018
Client company has purchased, refurbished, furnished and let two properties as holiday accommodation. One is in the UK, the other in an EU...
12th Jun 2018
Client company has purchased, refurbished, furnished and let two properties as holiday accommodation. One is in the UK, the other in an EU...
10th May 2018
Presumably the loss so carried back is relieved at the rate of tax that applied in the period to which it is carried back and not to that...
12th Jan 2018
I am aware that if the Accounting Period exzceeds 18 months, two sets of accounts must be provided within the Return. I have all the...
5th Jan 2018
Refinancing costs are allowed as a deduction - see PIM2066. If the loan against the let residential property is to be refinanced in the...
30th Dec 2017
Client moved overseas (France) in Dec 2016. Made 4 return trips to UK before 05 April 2017. I am satisfied that he is resident in UK for...
18th Oct 2017
On the basis that the profits assessed over the period of years of a trade from the beginning of self-assessment should be equal to those...