What is the Annual Investment Allowance (AIA)? The AIA was introduced in 2008. It is an allowance for tools and equipment meaning a business can write off 100% of qualifying capital expenditure (up to a set limit - currently £500,000) …
We have reviewed, refreshed and republished 15 out of 20 HMRC Agent Toolkits. Many areas of risk have been updated or re-written - and some new ones have been added. For example, there are three new risks in the Capital …
Towards the end of November 2013 we ran an online survey to find out what agents think about HMRC Agent Toolkits We’ve reviewed the results and would like to share our key findings with you: Toolkits to help reduce errors: …
Did you know that a major update to the Business Income Manual (BIM) was published on 10 December 2013. Over 2000 pages of guidance have been updated to reflect legislative changes, including Tax Law Rewrite, Simpler Income Tax rules and …
I’m Jill Hawkins and I lead the ‘E’ within ASSET – the Engagement Team. I’ll be letting you know about the activities of my team as they engage with the agent community across the country. One of my team’s responsibilities …