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Dodatek z tytułu zużycia zastępczego dla wynajmujących
Capital allowances are not available for expenditure on furniture and furnishings for use in dwelling houses. However, until 5 April 2016 (1 April 2016 for corporation tax) a deduction for wear and tear may be claimed (known as a 'wear and tear allowance election'),...
Programy premiowania pracowników w centrum uwagi
HMRC have recently published the latest addition to their tax avoidance guidance series, entitled Employee Bonus Schemes: Growth Securities Ownership Plan and other avoidance schemes based on contracts for difference (Spotlight 28). The Spotlight guidance confirms...
Marcowe pytania i odpowiedzi
Q. What are the implications of selling my Scottish home? I own and live in a property in Scotland. What are the implications of me selling the house to a relative, who will buy it using a buy-to-let mortgage, and allow me to stay in it and pay rent to her as a...
Kluczowe daty podatkowe w marcu
19/22 - PAYE/NIC, student loan and CIS deductions due for month to 5/3/2016 31 - Last minute tax planning for the 2015/16 tax year. Ensure you use up all exemptions to which you are entitled
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