๐๐ข๐๐๐๐ซ๐๐ง๐ญ ๐๐๐ญ๐ฌ, ๐๐ข๐๐๐๐ซ๐๐ง๐ญ ๐๐๐ฑ ๐๐ฎ๐ฅ๐๐ฌ
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๐๐ก๐๐ญ ๐๐ฎ๐๐ฅ๐ข๐๐ข๐๐ฌ ๐ ๐จ๐ซ ๐๐ซ๐ข๐ฏ๐๐ญ๐ ๐๐๐ฌ๐ข๐๐๐ง๐๐ ๐๐๐ฅ๐ข๐๐?
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๐๐จ๐ฌ๐ญ-๐๐๐ฌ๐ฌ๐๐ญ๐ข๐จ๐ง ๐๐๐๐๐ข๐ฉ๐ญ๐ฌ ๐๐ง๐ ๐๐ฑ๐ฉ๐๐ง๐ฌ๐๐ฌ – ๐๐๐ฑ ๐๐ซ๐๐๐ญ๐ฆ๐๐ง๐ญ
Post-cessation receipts and expenses – tax treatment Sometimes a business may have ceased trading but then receives income or incurs expenses that have not been included in the final cessation accounts e.g. an insurance payment may be received or a debt that the business owner thought would never be paid is paid. Such receipts would
‘๐๐จ๐ฅ๐ฅ ๐๐ฏ๐๐ซ ‘ ๐๐๐ฅ๐ข๐๐ – ๐๐ก๐๐ญ ๐๐๐ฉ๐ฉ๐๐ง๐ฌ ๐๐ ๐๐ง ๐๐ฌ๐ฌ๐๐ญ ๐๐จ๐ญ ๐๐ซ๐จ๐ฎ๐ ๐ก๐ญ ๐๐ง๐ญ๐จ ๐๐ฎ๐ฌ๐ข๐ง๐๐ฌ๐ฌ ๐๐ฆ๐ฆ๐๐๐ข๐๐ญ๐๐ฅ๐ฒ
‘Roll over ‘ relief – what happens if an asset not brought into business immediately There is usually a capital gains tax (CGT) charge when a chargeable asset is sold at a gain (subject to the individual personal allowance for an individual). However deferment of the gain may be possible should ‘rollover relief’ be available.
๐๐ก๐ ๐๐จ๐ฅ๐ ๐จ๐ ๐ญ๐ก๐ ๐๐๐ฃ๐ฎ๐๐ข๐๐๐ญ๐จ๐ซ๐ฌ ๐๐๐๐ข๐๐
The role of the Adjudicators Office Few taxpayers are aware that the Adjudicators’ Office (AO) exists. The AO was set up in 1993 to provide an independent free-to-use complaints procedure when all avenues of complaint regarding HMRC and the Valuation Office (VO) have been exhausted. Its primary purpose is to review how HMRC and the