HMRC has contacted registered agents who may have more than one agent code for self assessment, VAT and corporation tax to ...

I've been completing Self Assessment Tax Returns since the beginning of time. Where a capital loss has arisen in the year (and is available to carry ...

This week’s round-up of accounting technology news and views includes news of HMRC’s latest tax return pre-population plans, IRIS’s new ‘practice in a box’ solution, and how one finance professional ...

I'm not sure whether to be impressed (getting Guidance in time, just, to be used for imminent deadlines) or horrified (producing guidance *before* ...

From 14 October, anybody wanting to claim employment expenses [1] will need to use a paper P87 form and provide supporting evidence to prove their ...

So for the case to apply in a split year scenario, the rules state that when someone leaves the UK they must cease to have a home in the UK at some point in the tax year they leave. So what is ...

I have a client which now has ten companies in their group, 8 make very small profits c.£20k and two make around £200k each. Of the 8 companies there are ...

The first tier tribunal (FTT) has once again had to consider the thorny topic of “carelessness”. In the case of /Janet Bray Ltd vs HMRC/ TC09277 [1] ...

Employees working for the sister company are attending meetings and carry out problem solving for the UK company.  They are coming over for 5 to 90 days ...

I have a client who wants to sell one of his rental properties.  He has never lived in it and there will be a large gain on disposal  - approx ...

Many of us are waiting with bated breath to see what the Chancellor of the Exchequer has to say in her inaugural Budget ...

I read that capital losses can be offset "in the most beneficial order". But if there are both gains and losses on shares, can those losses be set against ...