Registration and deregistration

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Our tax professionals have worked hard to deliver documentation on registration and deregistration tax in order for you to be better informed about the tax implications.

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Popular Articles

Tax returns to date of death

Personal representatives are responsible for finalising the deceased’s tax affairs. They must file outstanding tax returns and claim any repayments due.For many estates where the deceased’s tax was deducted under PAYE on pensions or employment, a refund is likely to arise because the deceased is

19 Oct 2021 23:13 | Produced by Tolley Read more Read more

Terminal trading loss relief

Terminal loss relief for trade losses in the final 12 monthsTrading losses incurred by a company in the final 12 months leading up to the discontinuance of trade may be carried back for up to three years from the period beginning immediately before that 12-month period. So if the final accounting

19 Oct 2021 23:04 | Produced by Tolley Read more Read more

Class 1 v Class 1A

Class 1 and Class 1AClass 1 and Class 1A are the categories of NIC that can be charged on expenses reimbursed and benefits provided to employees. These classes are mutually exclusive. A benefit cannot be subject to both Class 1 and Class 1A NIC. Three requirements must be met before Class 1A NIC is

19 Oct 2021 23:29 | Produced by Tolley in association with Vince Ashall Read more Read more