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204
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Missing Trader Fraud

Missing Trader Fraud This is a type of VAT fraud that costs the UK millions of pounds every year. It works like this... A VAT registered company based in the UK purchases small high-value ... more

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359
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Tax Efficient Profit Extraction

Tax Efficient Profit Extraction As a company owner you can choose how to extract the profits from your company, and by making the right choices you can minimise the tax and NI paid by you and t... more

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154
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Paying PAYE on Time

Paying PAYE on Time HMRC are encouraging businesses to pay all their taxes electronically. Only large employers with 250 or more employees, are currently required to pay PAYE and other payroll ... more

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571
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Capital Allowances for Holiday Lets

Capital Allowances for Holiday Lets Do you own a property that qualifies as a furnished holiday let (FHL)? To qualify the property has to be commercially let for short periods for at least 70 d... more

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271
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Tax Efficient Cars

Tax Efficient Cars There are quite a few types of car which have CO2 emissions of no more than 110g/km; including certain models of the Mini Cooper, Toyota Prius, Smart, and Fiat 500. If your c... more

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120
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Higher Penalties for Late Returns

Higher Penalties for Late Returns   This month, we have a warning. Please spread the word as HMRC mean business! Your personal self-assessment tax return for the tax year to 5 Apr... more

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155
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New Pensioners to Receive Tax Bills

New Pensioners to Receive Tax Bills If you first received your state pension after 5 April 2010 you may have to pay an unexpected tax bill. This is because of yet another programming error w... more

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174
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PAYE Notices are Coming

PAYE Notices are Coming The Tax Office has started to issue electronic PAYE code notices (forms P9) to employers for 2011/12. If you have provided an email address for the Tax Office to cont... more

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175
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Changes to NIC Class 2 Payments

Changes to NIC Class 2 Payments As a self-employed person you probably pay your class 2 NIC, (formerly known as 'NI stamp') by monthly direct debit, or when the quarterly bill arrive... more

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237
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Lower Penalties Offered by HMRC

Lower Penalties Offered by HMRC   The Taxman has launched a new tax disclosure opportunity called the Plumbers Tax Safe Plan (PTSP). It is aimed at plumbers and heating engineers who hav... more

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180
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Budget Update - VAT

Budget Update - VAT   VAT Rates and Thresholds There were few changes announced for VAT. The rates and thresholds are as follows from 1 April 2011: Lower rate - 0% Reduced ra... more

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151
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Budget Update - Employers

Budget Update - Employers   NIC When business owners and accountants are asked what single action could simplify the tax system, most suggest merging income tax and NI. This messag... more

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151
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Budget Update - Business Tax

Budget Update - Business Tax   IR35 Review The Office of Tax Simplification was tasked with reviewing the operation of IR35, or the provision of services through intermediaries as ... more

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161
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Budget Update - Capital Taxes

Budget Update - Capital Taxes   Capital Gains Tax Rates and Thresholds The rates and thresholds for capital gains tax are as follows for 2011/12: Annual exemption - £10,6... more

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156
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Budget Update - Savings and Investments

Budget Update - Savings and Investments   Enterprise Investment Scheme Income tax relief for investors is to be proposed to be enhanced as follows: Rate of income tax relief: 2... more

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