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Reading Time | 2 mins 12 Mar 2012

‘Occupation’ of a building for purposes of disapplying option to tax

Reading Time • 2 minsUnder certain circumstances, an option to tax is disapplied if the person occupying the relevant property does not intend to use it predominantly for taxable purposes.
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Reading Time | 2 mins 12 Mar 2012

High Court hearing for retirement age case

Reading Time • 2 minsA case contesting the right of employers to force workers to retire at 65 has reached the High Court.
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Reading Time | 2 mins 12 Mar 2012

Criticism of climbdown on energy ‘rollover’ contracts

Reading Time • 2 minsA business group has expressed its dismay over a decision to backtrack on plans to ban rollover contracts.
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Reading Time | < 1 min 12 Mar 2012

Pension funds deeper in deficit

Reading Time • < 1 minThe financial shortfall for pension funds worsened in June, according to official figures.
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Reading Time | < 1 min 12 Mar 2012

VAT Rules on Land Deposits for Future Residential Buildings

Reading Time • < 1 minWhere dwellings are to be built on bare land, it is common practice for completion to take place once a meaningful start has been made on the construction.
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Reading Time | 2 mins 12 Mar 2012

‘Inconsistent’ lending policies hampering small business borrowing

Reading Time • 2 minsSmall firms are failing to secure finance because banks are not being consistent in their lending policies.
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Reading Time | 2 mins 12 Mar 2012

Changes to policy on zero-rating VAT for charitable use

Reading Time • 2 minsThe VAT extra statutory concession 3.29, which allows charities to ignore small amounts of non-qualifying use (up to 10 per cent) when deciding whether the construction of a new building qualifies for zero-rating, is being phased out.
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Reading Time | 2 mins 12 Mar 2012

New accountancy rules on leasing may hit small firms

Reading Time • 2 minsMany thousands of smaller businesses could see an increase in their administrative burdens if new accounting rules on leasing come into effect, it has been claimed.
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Reading Time | < 1 min 12 Mar 2012

Penalty warning on late P11D(b) Returns

Reading Time • < 1 minHM Revenue & Customs (HMRC) has said that, as from 13 July, it has started to send penalty notices to employers who have not yet filed their 2007-08 form P11D(b) Annual Returns.
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