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Premiums on the grant or surrender of a lease
Premiums on the grant or surrender of a leasePremiums on the grant of a lease 鈥� outlineWhen a property investor grants a lease, potentially this could be done on the basis that the tenant pays a premium for the initial grant of the lease, in addition to also paying rent over the term of the lease.
FRS 102 鈥� tax presentation and disclosures
FRS 102 鈥� tax presentation and disclosuresPresentation of tax under FRS聽102An entity must present changes in a current tax liability (or asset) and changes in a deferred tax liability (or asset) as a tax expense (or income) unless the item creating the current or deferred tax amount is recognised in
Interest and penalties on late paid tax under self assessment
Interest and penalties on late paid tax under self assessmentInterestIf the capital gains tax, the balancing payment or payments on account of tax and / or Class 4 national insurance contributions (NIC) are paid late, HMRC will charge interest on the amount overdue from the original due date. The
