July 2014 Tax Newsletter

17 Jul 2014 | Newsletters

Our July 2014 Tax Newsletter is now available to download and contains lots of useful information for small businesses.

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Contents include:

  • HMRC don’t like partnerships with corporate members
  • No AIA on plant and machinery bought by mixed partnerships
  • LLPs members may need to go on the payroll
  • Waiver of dividends in favour of wife can be taxed on the husband
  • Relaxation in planning law may impact on IHT relief for farmers
  • 100% tax relief for a Porsche!