Entrepreneurs' Relief – will no longer be available to individuals on incorporation of a business
The 2014 Autumn Statement
Published on 4th December 2014
Until the ICAEW released its new guidance, the Charity Commission’s approach to this area (guidance CC35, which has since been withdrawn for review and update) was that a subsidiary could pay to its parent charity as a gift aid donation an amount greater than its accounting profits – but this will now change following the ICAEW review.
Donations by a subsidiary company to its parent charity – beware a potential pitfall
Published on 2nd December 2014
The 90 day rule will apply to existing PPR elections as well as new ones. A property where the election has been made but which doesn’t meet the 90day rule in any year will not qualify as the PPR for that tax year.
Capital Gains Tax on Non-Residents – update
Published on 1st December 2014
Many people are now aware of the dangers of unsolicited emails; however, with the increasingly realistic and often feasible examples being dreamt up by cyber fraudsters it is certainly getting harder to tell the difference
Claim your Tax Refund Online! Just enter your bank details …. [Phishing]
Published on 12th November 2014