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UK Tax Bulletin - December 2015

United Kingdom - December 30 2015 The proposals regarding Stamp Duty Land Tax in the Autumn Statement relating to buy to let properties and second homes have been supplemented by…

UK tax bulletin - October 2015

United Kingdom - November 2 2015 HMRC have announced that the draft clauses for the Finance Bill 2016 will be published on 9 December together with the responses to the consultations…

Enhancement expenditure - Blackwell v HMRC TC03243

United Kingdom - October 6 2015 Practical point 81 in April 2014 TAXline reported the decision of the FTT in Blackwell v HMRC TC03243 where the meaning of enhancement expenditure…

UK tax bulletin - September 2015

United Kingdom - September 30 2015 Interest on all unpaid tax is charged at the same rate. The Formula is Bank base rate plus 2.5% which gives a present rate of 3%. There is one…

End of trade

United Kingdom - September 4 2015 When a trade ceases at midnight on the final day of an Accounting period, in which period does the trade end? The Upper Tribunal has recently heard…