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December issue
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Registering for VAT late: What happens next?
A business should register for VAT when its taxable turnover exceeds £85,000 per annum. The VAT registration limit is based on a rolling 12 months, so the business should check its previous 12 months taxable turnover at the end of each month. Andrew Needham looks at the consequences of registering for VAT late.
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CGT on furnished holiday lets: Benefits and conditions
Iain Rankin outlines the capital gains tax benefits available to qualifying furnished holiday lettings businesses.
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AIA: Beware the transitional rules
The Covid-19 pandemic may have forced many businesses to delay capital projects. However, such a delay may prove costly from a tax perspective. Sarah Bradford points out that time is running short to benefit from the enhanced annual investment allowance.
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Tax and the administration of a deceased’s estate
The TACS Partnership looks at the responsibility of personal representatives for reporting taxable income and gains to HMRC during a period of administration and the information to be passed to beneficiaries so they can satisfy their self-assessment obligations.
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Tax case reviews
Mark McLaughlin reviews two recent important tax cases:
- Presumption of continuity applied in determining taxable profits
- HMRC could not refresh time limit for penalty by reissuing information requirements
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Transferring the Residence Nil Rate band
Malcolm Finney looks at what and how any transfer of the inheritance tax residence nil rate band can be effected.
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Trading and investing in listed shares through a company
Despite the ravages caused by the Covid-19 disruption, some owner-managers are sitting on substantial cash balances in their companies. These are currently yielding pitiable returns! Peter Rayney explores the tax implications for companies undertaking transactions in listed shares.
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Q&As with Arthur Weller
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