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Countdown to restriction of letting relief and final period exemption
Countdown to restriction of letting relief and final period exemption No capital gains tax liability arises if a gain occurs on the…
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Are workers employees?
Are workers employees? It is important to know whether a worker is employed or self-employed as there are many differences in the…
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IT consultant held contract for services
HMRC’s application of the IR35 rules remains ambiguous after an IT contractor successfully appealed to the First Tier Tribunal (FTT) against a…
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Make use of the capital gains tax inter-spouse exemption
Make use of the capital gains tax inter-spouse exemption There are a number of tax concessions available to married couples and civil…
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Recording directors’ expenses correctly
It is only permissible for a company to deduct expenditure in computing its taxable profits if incurred wholly and exclusively for the…
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Legal and professional fees – Capital or revenue?
Legal and professional fees – Capital or revenue? At some point, a landlord is likely to incur legal and professional fees in…
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