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Showing 1-10 of 10 results

  1. VAT treatment: The tooth, the whole tooth

    Business tax

    The recent change to the VAT treatment of dental prostheses are a reminder of when to ... takes place entirely in the UK, this was at odds with the treatment of similar supplies which did not cross the GB/NI ... 7 (2022) has been published regarding changes to the VAT treatment of dental prostheses.  Brace for changes The ...

    21st Apr 2022 | Article
  2. Test driving the tax rules on demonstrator cars

    Business tax

    ... good a time for a recap on the capital allowance and VAT treatment. Car dealerships will often purchase an extra car ... pool cars. Where such private use occurs, the default VAT treatment would be to account for output VAT each quarter on ... Limited (RTR) was a car dealership. In the past, the VAT treatment was such that its input VAT recovery was blocked, ...

    13th May 2022 | Article
  3. Confusion springs from NIC threshold amends

    Business tax

    ... on their self-assessment tax return for 2022/23.  Treatment of losses The treatment of self-employed losses can be confusing for class ...

    29th Apr 2022 | Article
  4. HMRC updates medical service VAT requirements

    HMRC & policy

    ... is contractually responsible for providing the care and treatment to the patient, their supply will be exempt. ... providing a service to the agency – there is no medical treatment involved, so the supply is standard rated for VAT. ... Mainpay did not exercise control or supervision over the treatment of the patients, it was supplying staff rather than ...

    8th Apr 2022 | Article
  5. Nursing home incorporation breaks all the rules

    Business tax

    ... changes in behaviour, the more complex accounting treatment required, and the onerous legal responsibilities ...

    6th May 2022 | Article
  6. Contractors’ off-shore tax avoidance scheme fails

    Personal tax

    ... the fee and the profit share under ITEPA 2003, section 44 (treatment of workers supplied by agencies). This would mean ...

    8th Apr 2022 | Article
  7. Sunak faces pressure over wife’s non-dom status

    Personal tax

    ... those with Indian domicile may escape this deemed domicile treatment for IHT only, as the inheritance tax treaty between ...

    7th Apr 2022 | Article
  8. Tricky manoeuvres for company cars

    Business tax

    ... and therefore exempt from NIC. As this falls outside the treatment HMRC expects to see, it is understandable that this ...

    29th Mar 2022 | Article
  9. Sunak goes on a Spring Statement tax cut spree

    HMRC & policy

    ... deduction ends next year, which means “our overall tax treatment for capital investment will be far less generous ...

    23rd Mar 2022 | Article
  10. Divorce can also be very taxing

    Personal tax

    ... is worth being equipped with some knowledge about the tax treatment on divorce so that you can help the soon to be ...

    26th Sep 2019 | Columnist post
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