2015 -
August
CORPORATION TAX - 27.08.2015
Company tax losses
Are your company clients making the most of the loss reliefs available - not only for trading losses but also property business losses, loan relationship deficits, intangible fixed asset debits and capital losses? How can these different losses best be utilised?
PRIVATE CLIENT - 27.08.2015
Taxation of couples
Taxing couples differently from single people is not new, but the complexity in terms of tax consequences is growing steadily, from inheritance tax to the marriage allowance. What do tax advisors like you need to be aware of?
DIVIDENDS - 27.08.2015
The end of tax motivated incorporation?
The Summer Budget 2015 contained some key measures that were a thinly veiled attack on small business owners. What do you need to be aware of?
EU SALES - 27.08.2015
MOSS to be extended?
The European Commission is considering proposals to extend the mini one stop shop (MOSS) to sales of goods. How might this affect you?
ZERO RATING - 27.08.2015
Zero rating a care home extension
If you are extending a residential home you would normally be charged standard-rate VAT on the construction work. But are there legitimate ways to have the work zero-rated?
PLACE OF SUPPLY - 27.08.2015
VAT on conferences and events
If you organise conferences and events around the EU the VAT position can be confusing - you need to get to grips with the place of supply rules. So what do you charge VAT on and why?
DISTANCE SALES - 27.08.2015
Keeping track of distance sales
If you make mail order and Internet distance sales to private individuals in the EU, you need to monitor your turnover and register promptly. What could be the consequences if you don’t?
REGISTRATION - 27.08.2015
What are divisional registrations?
You’ve heard about the benefits of divisional registrations. It’s something you’re now considering - how do divisional VAT registrations work and what could really be the advantages?
PROPERTY - 27.08.2015
Buying a commercial property without VAT
Once you opt to tax a commercial property you probably know that the option remains in force for 20 years. However, there are ways to avoid the VAT charge. What’s involved?
STATUTORY NUISANCE - 24.08.2015
Resident loses appeal against games pitch
The Court of Appeal has considered the case of a resident who argued that it was wrong of a council to remove a curfew on the use of a games area adjacent to her house. Why was she overruled?
TAX - 24.08.2015
Changes to road tax
It’s been reported that the Chancellor has pulled the rug from under the green car movement with his Summer Budget. What has he done?
RESOURCES - 24.08.2015
Legislating the circular economy
The “circular economy” package of environmental legislation and higher waste targets has passed through a first vote in Brussels. What does this include and how might you be affected?
ENFORCEMENT - 24.08.2015
Not meeting enforcement targets
The Environment Agency (EA) has identified that compliance levels on a number of higher risk sites aren’t as high as they should be. What steps is it planning to take to improve the situation?
HEATING - 24.08.2015
New standards for RHI installations
From September 2015 changes to the Renewable Heat Incentive (RHI) scheme will affect those who are installing technologies and claiming the government subsidy. What’s to know?
MARKETING - 24.08.2015
Dealing with negative publicity
Italian confectionery firm Ferrero was thrust into the spotlight thanks to a comment made by the French environment minister. What was said and what can be learned from this?
POLLUTION PREVENTION - 24.08.2015
What to cover in your fire prevention plan?
If you have a permit to store combustible waste you must have a formal written fire prevention plan. What guidance should you follow and what must you include in your document?
