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Business

Contributions to the pension fund of a self-employed worker

PAYE and CIS firms face generic notification service alert

K Breen, D Breen, Redmires Lodge Nursery and Pre-School (Partnership) (TC3670)

Is the annual tax on enveloped dwellings deductible for tax purposes?

Condoc proposes simpler approach for smaller contractors

D Keyl (TC3619)

Interfish Ltd v CRC, Court of Appeal

Preserving capital allowances entitlement on a property transfer

The taxation of a builder’s gratuitous payments from satisfied customers

A view of the tenth and last Finance Bill debate sitting

Employer Bulletin 48 published

HMRC have published the consultation VAT: Prompt Payment Discounts to review invoicing and accounting arrangements when prompt payment discounts are taken up in relation to supplies made on or after 1 April 2015.

There will be a change from that date in the way many businesses account for VAT when offering prompt payment discounts will change.

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