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Where Taxpayers and Advisers Meet

Search found 622 matches

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by etf
Fri Jan 03, 2020 11:46 am
Forum: Capital Gains Tax, CGT
Topic: NRCGT return
Replies: 247
Views: 182732

Re: NRCGT return

Published NRCGT penalty tax tribunal cases on the Gov' website in years prior to 2019 were as plentiful as West Ham goals under David Moyes (4 a game under his latest tenure for non-football fans). On checking the Gov' website today it appears that zero NRCGT penalty tribunal cases were published du...
by etf
Tue Dec 10, 2019 3:26 pm
Forum: Income Tax
Topic: Subsistence Self-Employed Delivery Driver
Replies: 3
Views: 645

Re: Subsistence Self-Employed Delivery Driver

Subsistence expenses 3.—(1) In the Income Tax (Trading and Other Income) Act 2005(1), after section 57 insert— “Subsistence expenses 57A Expenses incurred by traders on food and drink (1) In calculating the profits of a trade, a deduction is allowed for any reasonable expenses incurred on food or dr...
by etf
Tue Dec 10, 2019 3:22 pm
Forum: Income Tax
Topic: Subsistence Self-Employed Delivery Driver
Replies: 3
Views: 645

Re: Subsistence Self-Employed Delivery Driver

The following was taken from a 2016 edition of Tax Adviser: For years the Caillebotte v Quinn logic [1975] 50 TC 222, ruled, and applied the wholly and exclusively logic to self-employed taxpayers who ate and drank in the course of their self-employment. The Caillebotte logic specifically covered a ...
by etf
Sun Dec 08, 2019 4:43 pm
Forum: Savings & Investments, Pensions & Retirement
Topic: Scottish complication with savings allowance & higher rate tax
Replies: 6
Views: 850

Re: Scottish complication with savings allowance & higher rate tax

I'm going for an eye test next week which is just as well because, for me, reading the link below is impossible using the current scale: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/842541/2018-19-exc-indiv-v2.0.pdf Perhaps it should be compulsory f...
by etf
Mon Dec 02, 2019 11:09 am
Forum: Income Tax
Topic: Declaring foreign earnings on self assessment (non-resident)
Replies: 5
Views: 632

Re: Declaring foreign earnings on self assessment (non-resident)

Assuming all of your work was performed outside the UK i.e. no UK duties, you won't need to detail your overseas salary on your UK tax return.
by etf
Mon Dec 02, 2019 10:21 am
Forum: Income Tax
Topic: Declaring foreign earnings on self assessment (non-resident)
Replies: 5
Views: 632

Re: Declaring foreign earnings on self assessment (non-resident)

If you qualify as non-UK resident you will not be subject to UK tax on your overseas salary for work you perform outside the UK*. Take a look at the 3rd automatic overseas test (full-time work overseas) to check you meet the relevant conditions. I was also told that even as a non-resident, I would b...
by etf
Sat Nov 30, 2019 11:52 am
Forum: Capital Gains Tax, CGT
Topic: NRCGT return
Replies: 247
Views: 182732

Re: NRCGT return

We are now 11 months into 2019 and no NRCGT tribunal cases appear to have been published on the Gov' website. How can HMRC contend they are dealing with taxpayers even-handedly given the string of cases published in prior years? Equally perplexing is that despite a 194 point swing (97% appeals unsuc...
by etf
Fri Nov 22, 2019 2:28 pm
Forum: International Tax
Topic: Taxed in Holland and the UK
Replies: 2
Views: 470

Re: Taxed in Holland and the UK

The following may assist your understanding of the original post. It covers a tax break the Dutch offer to attract employees with special skills/knowledge not readily available in the Netherlands. General 63. The 30% ruling is a special tax regime available for inbound employees who meet certain con...
by etf
Tue Nov 19, 2019 6:48 pm
Forum: Capital Gains Tax, CGT
Topic: Please help
Replies: 11
Views: 586

Re: Please help

The paragraph below written by the editor of this website details why it is difficult to give you a 100% assurance that your PPRR claim will be successful: An apparently popular question asked by some house owners is how long they need to live in a dwelling before they can claim private residence re...
by etf
Tue Nov 19, 2019 6:48 pm
Forum: Capital Gains Tax, CGT
Topic: Please help
Replies: 11
Views: 586

Re: Please help

The paragraph below written by the editor of this website details why it is difficult to give you a 100% assurance that your PPRR claim will be successful: An apparently popular question asked by some house owners is how long they need to live in a dwelling before they can claim private residence re...

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