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VAT: the option to tax explained
The VAT treatment of property can be challenging. Normally, supplies of land and buildings are exempt from VAT.
Employers’ PAYE: apply online for time to pay
HMRC’s time to pay facility offers a structured monthly repayment arrangement to taxpayers struggling to settle an outstanding tax liability in full, on time.
Short-term property let: does HMRC need to know?
Many websites urge property owners to start earning from their home or spare room – but what they don’t always mention is that HMRC may want a piece of the action.
How can employees find their National Insurance number?
What if your new employee doesn’t have a National Insurance number yet and how can they find it if they’ve forgotten it?
Rural highlights from the Spring Budget 2023
Dan Martin breaks down the rural highlights from the Spring Budget 2023 and how it may affect your business.
VAT penalties update: Points mean penalties
The way in which HMRC charges penalties for late VAT return submissions and late VAT payments has changed. All VAT return periods starting on or after 1 January 2023 will be caught under the new VAT penalty system.
Private Residence Relief – potentially costly traps for those with more than one home
Tom May considers the complications multiple properties and periods away can bring and the impact on Private Residential Relief.
Can I claim Gift Aid by donating Christmas presents?
If you receive unwanted Christmas presents this year, can you save some tax by donating them to charity and claiming Gift Aid?
When couples separate: capital gains tax change
Under the new proposals, couples will have up to three tax years from the year that they stop living together.
Benchmarking – 2021 Harvest
We have now completed about half of our gross margin accounts for the 2021 harvest across our portfolio of arable clients, covering over 50,000 acres. A comparison of the 2021 harvest against the 2020 harvest is summarised below: Financial position of the ‘average’...
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