Tax Briefs

DTE tax briefs, whilst technical in nature, condense specific aspects of tax legislation into an easy to understand and convenient format. Each brief covers a common tax topic which the busy independent practitioner may face and also topics that often produce difficulties in practice.

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Pitfalls and tax planning opportunities for taxpayers with more than one residence, large gardens or for those contemplating development projects in the garden.
The VAT Flat Rate Scheme for Limited Cost Traders is changing on 1 April with the introduction of a new 16.5% rate for "Limited Cost Traders".
The new brief on the Flat Rate Scheme provides an up to date and comprehensive explanation of how the scheme works, how to identify clients who may benefit from the scheme and the pitfalls to be aware of when using the scheme.
Detailed analysis of the tax implications of directors' loan account transactions.
On the distinction between tax allowable revenue expenditure and non-allowable capital items.
What can and cannot be claimed for tax purposes for both the employed and self employed.