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01 December 2015
Put your client admin into motion.
- HMRC are consulting on a proposal to exclude the National Insurance employment allowance from companies whose only employee is a director from. Take time to read this and consider responding by the deadline of 3 January 2016.
- Following Bridgnorth Golf Club (TC94) the First-tier Tribunal confirmed in Bedale Golf Club that the clubhouse had a “mixed use”. The fact that the bar area was used for golf meetings seemed to be a key issue in deciding that input tax on the cost of refurbishment could not be claimed in full.
- Advisers with clients who may soon wish to use entrepreneurs’ relief should bear in mind the recent statement that consultation will take place on company distributions with a view to reducing opportunities to convert income into capital.
- Tax is payable on loans to participators under CTA 2010 ...
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Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
