Statutory Residence Test - Working Abroad
A statutory definition of tax residence has been introduced in the UK with effect from 6 April 2013 and the information contained herein is a very brief overview of the legislation included...
Gift Aid Small Donations scheme
The Gift Aid Small Donations Scheme (“GASDS”), effective from 6 April 2013, is designed to provide charities with a ‘‘top up payment’’ on small cash donations where these cannot be gift aided
Venture Capital Trusts
Venture Capital Trusts (VCTs) are complementary to the Enterprise Investment Scheme (EIS), in that both are designed to encourage private individuals to invest in smaller high-risk unquoted...
VAT - Annual Accounting Scheme
HMRC have introduced a number of VAT schemes over the years designed to reduce the administrative burden on small businesses. One such scheme is the annual accounting scheme.
Enterprise Investment Scheme
The purpose of the Enterprise Investment Scheme (EIS) is to help certain types of small higher-risk unquoted trading companies to raise capital.
VAT - Flat Rate Scheme
The flat rate scheme for small businesses was introduced to reduce the administrative burden imposed when operating VAT.
Are you sure your businesses are separate?
A recent VAT Tribunal Case highlights the risk of a direction from HMRC that separate businesses be amalgamated if HMRC consider that they have been separated artificially.
VAT - refund scheme
Guidance from HMRC on how the VAT refund scheme for Academies will operate.
VAT - Cash Accounting
Cash accounting enables a business to account for and pay VAT on the basis of cash received and paid rather than on the basis of invoices issued and received.
VAT - Bad Debt Relief
It is quite possible within the VAT system for a business to be in the position of having to pay over VAT to HMRC while not having received payment from their customer.
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