This is our Autumn 2019 Tax Briefing
Inheritance Tax Changes Ahead?
The Office of Tax Simplification (OTS) have published a report containing proposed changes relating to Inheritance Tax (IHT). The Government will decide which of these rules will become law.
VAT Reverse Charge Rule Postponed
HM Revenue & Customs announced on Friday, 6 September 2019 that the new reverse charge rules for VAT for the building industry have been postponed for a year until 1st October 2020.
Is VAT chargeable on building materials supplied for a DIY new house build?
Can the builders’ merchant zero-rate the supply of the steel for the construction of this ‘new build’?
What are the new VAT rules for building contractors starting on 1st October 2020?
Are you a VAT registered building contractor – perhaps working on various construction projects, including new build housing developments and new build commercial developments?
Can my business claim the input VAT on a home-office erected in my back garden?
A limited company runs an interior design company. The company rents a small unit for storing stock, but this space is not really suitable for use as an office. The sole director is exploring the possibility of having a home-office erected in her garden.
What is the correct VAT treatment for Deposits/Part Payments when Exporting Goods?
A sole proprietor hand makes bespoke furniture and has taken a large order from a Norwegian individual for some solid oak furniture
Let’s go Fishing – HMRC’s requests to disclose offshore income and gains…
HMRC are increasing the number of letters issued to taxpayers from its Risk and Intelligence Service, Offshore department.
Does my company need to register for VAT providing swimming lessons?
A Limited Company runs a swim school, teaching children. The company’s turnover is close to £85,000. Is the company making exempt supplies of education and therefore does not need to register for VAT?
Entrepreneur’s Relief – Important changes and planning
There are important changes to the conditions that apply in order for a taxpayer to claim Entrepreneur’s Relief (ER) on disposal of their shares in their personal company.
Tax rules for health treatments for staff
It pays to look after your staff, including ensuring they get necessary treatment for injuries incurred whilst working – these are the tax rules that impact this help
HMRC starter checklist for all new employees and getting the PAYE code right
Do you use the HMRC approved starter checklist when taking on new employees? This form is not optional; all new employees should complete it even if they present a completed form P45.
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