The freehold is in joint names and the leases of the flats are also in joint names. The limited company has nothing to do with our property.

That’s not what you said on 21 April!

Not on the same car. If CA have ever been claimed on a car, you cannot claim mileage rate.

S94E ITTOIA 2005
https://www.legislation.gov.uk/ukpga/2005/5/section/94E

Have you taken income (salary / dividends) commensurate with the value of your labour?

You have the main points covered. But without seeing the accounts and drawings, it’s impossible to form an opinion.

If he acquires the other half after he acquires the first hand, SDLT will be payable and he will not be entitled to first time buyer relief.

He will need to acquire the whole property at the same time. It should be possible to structure that.

Add up all your taxable income. That includes income from which tax has been deducted (because quite clearly it is taxable). Do not include things that are not taxable, such as premium bonds and ISA. Work out the tax due on your income, then deduct the tax that was paid at source (PAYE). The differe...

You won’t be able to calculate your tax liability if you don’t include all of your income. Your obligation to notify HMRC only applies if you have a tax liability that exceeds the tax deducted at source. That is to say, you have more tax to pay. Premium bond winnings are exempt, are not income, and ...

Yes

Not sure how he can get paid £1 if his employment has ceased? If not ceased, why £1. You could use £0.

If permanently ceased it’s a p50

https://www.gov.uk/guidance/claim-back-income-tax-when-youve-stopped-working

What does the treaty say? That will tell you.

Excuse the typo in my last post.

/…. but is NOT necessary

Only one disposal. Only one return.