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Issue: Vol 176, Issue 4514
18 Aug 2015
Despite recent changes it is worth considering using the LDF before it ends on 31 December 2015.
Effects of the latest changes to the annual investment allowance.
New regulations regarding consumables provide clarification in research and development tax relief claims.
Changes to the inheritance tax regime for trusts introduced by Finance Bill 2015-16.
Irrigation project; Company sale; Pensioned out; Italian improvements
VAT returns were wrong because of a spreadsheet. Is a penalty due?
Do tax liabilities attach to the funding of a student’s post-graduate studies?
Are capital allowances claimable on the preliminary costs of an office fit-out?
Advice required on when a hobby transforms into online trading.
Climate change levy; Talent hunt; ADIT results; Evasion taskforce
Latest agency update round-up.
No VAT apportionment required between business and non-business activities.
IT changes aimed at cost efficiency and better service to taxpayers.
Two consultations affecting employers and tax advisers.
UK businesses would pay more if tax planning guidelines were made clearer.
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