In this issue, Sue Moore explains the rules to restrict finance costs, Frank Haskew considers how tax professionals can prepare for Brexit, Rebecca Cave summarises the key proposals contained in the Finance Bill legislation and Caroline Miskin explains HMRC’s standard procedures for registering clients for self assessment.
Cover story: The changing tax landscape for buy to let landlords
Sue Moore of the ICAEW Tax Faculty explains the rules to restrict finance costs and their consequences.
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The tax implications of Brexit
Frank Haskew, head of the ICAEW Tax Faculty, considers how tax professionals can prepare for the big unknown: Brexit
Following HMRC’s procedures for self assessment
Caroline Miskin explains HMRC’s standard procedures for registering clients for self assessment.
What can we expect from Finance Bill 2018-19
Rebecca Cave provides a summary of the key proposals contained in the current draft Finance Bill legislation.
|164||Increase in rate of interest on late paid tax||Rates, allowances and reliefs|
|165||Make the most of HMRC’s agent forum||Tax administration|
|166||Electronic notifications||Tax administration|
|167||Issues with P800 and PA302 calculations for 2017/18||Personal tax|
|168||Distributions in a winding-up: updated HMRC guidance||Business tax|
|169||SEIS conditions||Business tax|
|170||Dental associates’ tax status||Employment tax|
|171||Motor dealer deposit contributions and how to correct errors||VAT and duties|
|172||VAT on salaries of temporary staff||VAT and duties|
|173||Option to tax and accidental taxable supplies||VAT and duties|
|174||European court overturns restriction on VAT recovery in Portugal||VAT and duties|
|175||Landfill tax changes||Environmental tax|
|176||Discovery assessments||Tax administration|
|Meaning of special circumstances||Tax administration|
|178||FTT jurisdiction and ESCs||Tax administration|
|179||Supreme Court rejects compound interest in Prudential case||Tax adminstration|
|180||Welsh devolution of income tax||Devolved taxes|
|181||Cross-border losses of permanent establishments||International taxes|