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Where Taxpayers and Advisers Meet

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by simpsonite
Thu Mar 19, 2015 4:50 pm
Forum: Company Taxation
Topic: Inter company loan write off
Replies: 2
Views: 860

Inter company loan write off

I have a builder company client. He wants to set up another company to buy residential property & rent out. He wants to know if he could transfer £380,000 from his existing company to his new company, thus showing a loan in both accounts. Can this be done & would HMRC accept this type of arrangement...
by simpsonite
Tue Oct 14, 2014 1:02 pm
Forum: International Tax
Topic: Uk Resident and receiving German pension
Replies: 7
Views: 4352

Re: Uk Resident and receiving German pension

With respect to you bd6759, Article 17 of that particular double taxation treaty is in in my opinion not set out In a clear & concise manner. Not sure about the OECD statndard but you possibly need to check your spelling. With respect bd6759 I am greatful for your response to my query , not to menti...
by simpsonite
Mon Oct 13, 2014 3:07 pm
Forum: International Tax
Topic: Uk Resident and receiving German pension
Replies: 7
Views: 4352

Re: Uk Resident and receiving German pension

Hi, thanks for the reply bd6759. yep I have already tried to read said article 17 of www.hmrc.gov.uk/taxtreaties/in-force/germany.pdf and it didn't really make much sense to me so I thought I would post the query on here instead! :lol: Ok, just to recap - So the German state pension is not taxable i...
by simpsonite
Fri Oct 10, 2014 4:30 pm
Forum: International Tax
Topic: Uk Resident and receiving German pension
Replies: 7
Views: 4352

Uk Resident and receiving German pension

Hi all, My UK resident client is In receipt of two sources of German pension; one of which is the German state pension & the other is from a German private pension. Both pensions are received gross and are paid direct into his German bank account. He then transfers the funds out of his German bank &...
by simpsonite
Tue Jul 15, 2014 2:02 pm
Forum: VAT & Excise Duties
Topic: Output vat on cricket teas
Replies: 7
Views: 1044

Re: Output vat on cricket teas

thanks for that Les 35
by simpsonite
Mon Jul 14, 2014 2:27 pm
Forum: VAT & Excise Duties
Topic: Output vat on cricket teas
Replies: 7
Views: 1044

Re: Output vat on cricket teas

Yes , quite section 44. I am a little unsure why Les 35 seemed to suggest that if the cricket club is registered for vat then the teas would automatically be a taxable supply?! Les 35 also seemed to suggest that recent case law might exempt teas in any case. Can you expand on this point please Les 3...
by simpsonite
Mon Jul 14, 2014 12:26 pm
Forum: VAT & Excise Duties
Topic: Output vat on cricket teas
Replies: 7
Views: 1044

Re: Output vat on cricket teas

just to clarify one point,
you mention that case law exists which might exempt cricket teas from vat.
But if the cricket club is registered for vat then cricket teas would be a taxable supply regardless of this?
by simpsonite
Mon Jul 14, 2014 12:21 pm
Forum: VAT & Excise Duties
Topic: Output vat on cricket teas
Replies: 7
Views: 1044

Re: Output vat on cricket teas

thanks for the response.
do you have any links for recent case law?
by simpsonite
Mon Jul 14, 2014 10:48 am
Forum: VAT & Excise Duties
Topic: Output vat on cricket teas
Replies: 7
Views: 1044

Output vat on cricket teas

Hi all, Just wondering if anyone would be able to clarify output vat and cricket teas! If the cricket club is vat registered then would I be correct to assume that cricket teas would be a taxable standard rate supply? Does it depend if the food cricket teas supplied are hot or cold whether they woul...
by simpsonite
Tue Jan 14, 2014 3:58 pm
Forum: General
Topic: Capital or trading receipt
Replies: 2
Views: 1769

Capital or trading receipt

Hi all, My client owns a coal mine and was approached by a company to either lease it or buy it out right. The company offered my client a payment of 60k in order to deal exclusively with them and not to talk with any other firms. My client agreed to receiving the 60k in 3 annual payments of 20k per...

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