Specialist Tax Regulatory Materials
HMRC has updated the list of services which can be accessed from the business tax account.
Jurisdiction(s): England, Northern Ireland, Scotland and Wales
Transferable tax allowance (also known as the marriage allowance)What is the transferable tax allowance (marriage allowance)?From 6 April 2015, an individual can elect to transfer 10% of the personal allowance (拢1,260) to the spouse or civil partner where neither party is a higher rate or additional
Tax implications of administration and liquidationThis guidance considers the tax implications of a company going into administration or liquidation.Introduction to company administration and liquidationCompany going into administrationA company which is in financial difficulty may go into
Payments on account (POA)This guidance note provides and overview of the payments on account regime (POA). More in depth commentary can be found in De Voil Indirect Tax Service V5.110.What are payments on account?VAT registered businesses with an annual VAT liability of more than 拢2.3m are required
