Farmers’ averaging calculation
21 July 2015
In the recent Budget, the Government announced that it would extend the period for which self-employed farmers can average profits for income tax purposes from […]
2 mins
articles
21 July 2015
In the recent Budget, the Government announced that it would extend the period for which self-employed farmers can average profits for income tax purposes from […]
2 mins
8 July 2015
Background In recent years, property prices have risen far more quickly than the Inheritance Tax (IHT) nil-rate band. As a result the number of estates […]
5 mins
29 June 2015
The conversion of a partnership into an LLP is a relatively easy concept to envisage and is one that was adopted by many partnerships after […]
8 mins
15 June 2015
HMRC operate an informal concession that permits nursing agencies (or employment businesses that provide nurses, midwives, and other health professionals) to exempt the supply of […]
4 mins
5 June 2015
Overcharged customers, HMRC and unsecured creditors generally are all protected by the result of a recent Judicial Review. If a supplier has overcharged VAT (and […]
3 mins
13 May 2015
VAT in connection with commercial property is a complex area. There is a lot to consider and there is a substantial amount of case law […]
5 mins