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This article explains DLA, interest, s.455 penalty tax and what the consequences are for the company and the directors/participators in the UK. Also, how to mitigate the overdrawn DLA is explained.
Hillier Hopkins
The Covid pandemic has seen an increasingly mobile workforce up sticks and work from warmer climates. Often encouraged by new ‘work from home' visas, digital nomads and their employers...
Berg Kaprow Lewis
Geraint Jones, private client tax partner at BKL, is a co-author of Tolley's Property Taxation 2021-22, published in October 2021 by LexisNexis.
Berg Kaprow Lewis
Relax. This is not yet another in the long line of Stamp Duty Land Tax Multiple Dwellings Relief cases which seem, like Banquo's descendants, to ‘stretch out to th' crack of doom'.
Berg Kaprow Lewis
We suspect that drivers of electric cars may have been unable to resist a certain feeling of smugness over the past few weeks, though the interests of personal safety have probably militated...
Albert Goodman
Recent research undertaken for the Charity Tax Group estimated that
Albert Goodman
The key point here is that the zero-rate for the construction of a brand new house, or block of flats, is subject to conditions.
This week the government has published the draft legislation for the residential property developer tax ("RPDT") for technical consultation.
Albert Goodman
A DIY Housebuilder is entitled to reclaim VAT suffered on building their new home.
Trusts are often misunderstood in the UK with the perception that they are a tool to evade tax and that their use is limited to the highest echelons of society.
Berg Kaprow Lewis
The recent First-tier Tribunal (‘FTT') case of Shinelock [2021] UKFTT 320 (TC) ranged over a large number of issues, some of which we may cover in later briefings.
Mayer Brown
As usual, I've got a wide variety of complex transactions on my desk at the moment – including domestic and cross-border M&A, multinational securitisations, a debt fund structure...
Withers LLP
The working world has changed inexorably due to the Covid-19 pandemic and mobile working has certainly become the new norm for many of us.
Albert Goodman
A recent flurry of company succession reviews has led to discussions about previous director decisions in relation to excess company cash.
Proskauer Rose LLP
In Fashion on the Block Limited v HMRC, the First-tier Tribunal has allowed the taxpayer's appeal against HMRC's decision not to allow the taxpayer company to issue seed enterprise investment scheme certificates where the taxpayer ...
Berg Kaprow Lewis
Three members of BKL's private client team have been included in the latest edition of the Spear's Accountants & Tax Advisers Index:
Albert Goodman
HMRC is changing its penalty regime for late filing and payment of VAT returns with effect from 1 April 2022.
Albert Goodman
Since the 1990s, business owners have paid tax based on their accounts which end in a particular tax year, so if you draw your accounts to 30 September, your profits for 30 September 2020 will be taxed in the tax year 2020/21.
Winckworth Sherwood
After a long and difficult year of uncertainty, delays, and change of plans for many couples, "wedding season" is now, happily, back in full swing (although perhaps slightly later on in the calendar year than is usual).
Withers LLP
Making gifts is a regular part of a lot people's lives. However, when a person loses mental capacity, if they have a lasting power of attorney (‘LPA'), their attorneys do not have the same ability...
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