Capital allowances in commercial property
9 January 2015
Businesses that incur expenditure on qualifying assets in let property may be entitled to capital allowances. Typically the assets will be plant & machinery and […]
4 mins
articles
9 January 2015
Businesses that incur expenditure on qualifying assets in let property may be entitled to capital allowances. Typically the assets will be plant & machinery and […]
4 mins
28 October 2014
HMRC has now issued its updated schedule of worldwide subsistence rates by country. Subsistence payment at these rates should not be a taxable benefit. It […]
2 mins
21 October 2014
New regulations are in force which introduce accounting exemptions which ‘micro-entities’ can choose to adopt. The new regulations allow for statutory accounts to be produced […]
4 mins
17 March 2014
Where an employee or director receives shares in the company in which he works at less than market value he has to pay income tax […]
2 mins
3 March 2014
A recent Tribunal decision has considered the tax position for dividend waivers in favour of shareholders’ wives. The tribunal found in favour of HMRC, agreeing […]
2 mins
14 February 2014
The Chancellor’s 2013 Autumn Statement confirmed what tax specialists had expected and feared – substantial changes to the way in which some partners and LLP […]
10 mins