The Supreme Court has found in favour of HMRC in the Cotter case, overturning the previous decision of the Court of Appeal.
HMRC is inviting business start-ups to take part in four live webinars on Saturday 7 December 2013 as part of ‘small business Saturday’. The 60-minute webinars, run by HMRC, are aimed at new and prospective businesses and there will be opportunities for questions.
Activities carried on otherwise than for profit
Amortisation of intangible assets
David Whiscombe looks forward to the Autumn Statement and ongoing work by the Office of Tax Simplification
Assessments under Proceeds of Crime Act
Whether losses can be surrendered to holding company
In this comprehensive back to basics article, Robert Harness provides an overview of both the accounting and tax treatment of leased chattels and a summary table of the key differences.
Jeff Webber answers a query on ATED property rental business relief.
A look at what’s ahead this month, with views from practitioners on what’s in their in-tray: David Whiscombe explains why it is another busy month for those advising SMEs; David Harkness warns on annual payments, ‘an anachronism for commercial transactions’; and Daniel Lyons highlights the uncertainty over aggregates levy exemptions faced by businesses.