International Tax Plaza is the “go-to” site for anyone interested in international tax. It is useful for both students and practitioners alike, and is an ideal starting place for anyone who needs to research a problem with a foreign element.
HMRC has a useful page which lists all the links to the various online tools available to calculate your tax liability.
The list is very comprehensive, including income tax, PAYE and national insurance contributions, company car and fuel benefit, a corporation tax reference checker, inheritance tax, pensions, VAT and SDLT calculators.
If you click on a link, the site will take you to the relevant online tool. Very useful indeed.
These new rules concern business to consumer (“B2C”) transactions only. Business to business (“B2B”) services are not affected.
This is the fourth in our series of articles on venture capital trusts.
(This article can be downloaded in pdf format in portrait or landscape version at Academia.edu.)
In this article, we shall be exploring the conditions that describe what the portfolio looks like “on the outside” – the rules governing the type of investments that can be made, the way in which the company’s income must be distributed, and how much of the portfolio must be invested in the riskier class of assets that are the basis of the Venture Capital Scheme.
This is the announcement from the BBC’s website. I have yet to see this on the HMRC What’s New page or on the Announcements page on the GOV.UK site accessed from the HMRC site. No doubt it will turn up during the course of the day.
So we have three months of relative peace until all hell breaks loose!
UPDATE: The announcement is, however to be found on the GOV.UK site, but you have to access it through the HM Treasury pages. Left hand and right hand don’t appear to have been introduced to each other as yet…