- Incorporation – A review of the two key changes which took place on 31st December 2014;
- Corporation tax relief for goodwill, and
- the prevention of individuals from claiming Entrepreneurs Relief on disposals of goodwill when they transfer the business to a related company.
- PAYE – With the advent of RTI, and the changes that entails, HMRC are now taking a tougher line when it comes to smaller companies failing to file returns on time.
- Reforming the tax on residences – As you will probably be aware from the Chancellors Autumn Statement, Stamp Duty Land Tax (SDLT) has been reformed. Your newsletter includes more detail on these changes, and what they mean for you.
In addition to these interesting articles we also include:
- The future of the Construction Industry Scheme (CIS)
- State pension ‘top ups’
- NIC changes for the new tax year
- Repairs and renewals and how HMRC view these for tax purposes