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CIS deductions not made – what happens now?
If a contractor has not made the appropriate CIS deductions from the payments made to subcontractors, HMRC can issue a ‘determination assessment’ in…
Jul 13
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Asif Patel
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Accounting Journal
CIS deductions not made – what happens now?
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MTD for Income Tax: Jointly held property
If an individual meets the qualifying income test, they will be mandated to comply with the Making Tax Digital for Income Tax (MTD for IT) Regulations.
Jul 10
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Asif Patel
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MTD for Income Tax: Jointly held property
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Overview of VAT on Construction Services
The default position for the VAT rating of construction services is that they are standard-rated (20%), but in some circumstances they can be zero-rated…
Jul 7
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Asif Patel
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Overview of VAT on Construction Services
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Annual Tax on Enveloped Dwellings (ATED)
If you are considering incorporating your property business, one of the considerations should be Annual Tax on Enveloped Dwellings (ATED).
Jul 3
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Asif Patel
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Annual Tax on Enveloped Dwellings (ATED)
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June 2025
The benefits or otherwise of voluntary VAT registration
Many businesses strive to keep their turnover under the VAT registration limit (currently £90,000) because not only are they wary of the additional…
Jun 29
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Asif Patel
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The benefits or otherwise of voluntary VAT registration
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Calculating a director's National Insurance contributions
For most employees, National Insurance contributions (NIC) earnings periods are calculated based on their regular pay intervals.
Jun 25
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Asif Patel
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Calculating a director's National Insurance contributions
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Incorporation relief: A case study
The recent uncertainty surrounding the proposed abolition of Furnished Holiday Lettings has led to property landlords considering whether they should…
Jun 22
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Asif Patel
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Incorporation relief: A case study
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Reporting capital gains tax due on UK property
This factsheet covers capital gains tax (CGT) reporting requirements for both UK residents and non-UK residents who sell land and property that is…
Jun 18
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Asif Patel
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Reporting capital gains tax due on UK property
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Flat management companies & tax
If you own or manage a flat management company, it's important to be aware of the various tax implications.
Jun 15
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Asif Patel
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Flat management companies & tax
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How to account for a property management company
Property management companies let properties they do not own and are responsible for their day-to-day operations and repairs.
Jun 11
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Asif Patel
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How to account for a property management company
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What are allowable property expenses?
Allowable expenses are business costs that can be deducted from trading income when calculating the business’ profits for tax purposes.
Jun 7
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Asif Patel
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What are allowable property expenses?
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10 benefits of filing your 2024/25 tax return early
As the 2024/25 tax year has now come to an end, individuals who need to file a Self Assessment tax return for that year can now do so.
Jun 3
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Asif Patel
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10 benefits of filing your 2024/25 tax return early
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