Is a one-off commission received in the course or furtherance of a business?
The First-tier Tribunal’s view of eligibility of relief on trading losses
Availability of relief for a mortgage early redemption penalty
Relief on the cost if a company buys its employee a hearing aid
RF Farrow (TC4241)
The tax system costs businesses up to £10bn in hidden costs a year, with small and medium-sized enterprises (SMEs) bearing the brunt, according to research by the Association of Accounting Technicians (AAT).
The organisation’s survey of 500 firms found that each SME pays an average of £4,376 in tax compliance costs, just under half the £8,907 paid by larger businesses.
Elsina Ltd (TC4226)
The OTS has made its final recommendations on partnerships
Inheritance of a Manx company
HMRC are to implement option three of the informal consultation on fees charged to the businesses the department supervises under money laundering regulations.
Measures set to take effect from 1 April include:
D Patel (TC4225)
KLS Electrical Contracting (TC4216)