Documents for Business
In excess of 1,000 customisable documents covering every conceivable business issue.Search all documents in Documents for Business
CGT schedule of capital enhancements
CGT schedule of capital enhancements The cost of enhancing an asset, such as structural alterations or improvements to a property, is a capital expense. The cost of the enhancement is deductible when calculating the capital gain or loss following the... Read more
CGT schedule of capital enhancements
CGT schedule of capital enhancements The cost of enhancing an asset, such as structural alterations or improvements to a property, is a capital expense. The cost of the enhancement is deductible when calculating the capital gain or loss following the... Read more
CGT EIS deferral relief claim
CGT EIS deferral relief claim Investing in enterprise investment scheme (EIS) shares gives you an opportunity to defer capital gains tax (CGT) that would otherwise be payable.Claiming reliefEIS deferral relief, sometimes referred to as EIS rein... Read more
Complaint letter
Complaint letterUltimately, the Adjudicator's Office handles all complaints about HMRC. However, the adjudicator will only examine a complaint if it has been through the proper levels of authority within HMRC first.Set out your grievanceIf you feel yo... Read more
Surplus income record
Surplus income recordThere is an inheritance tax exemption for monetary gifts made out of your surplus income.The exemption relies heavily on identifying the amount of surplus income you have. A simple annual record can be used for this purpose.Gifts... Read more
Employees using their own car or van for business policy
Employees using their own cars for business policyIf employees use their own vehicles for business journeys, you should have a company policy which spells out the situation regarding insurance, parking and mileage rates at which you will reimburse th... Read more
Allocation of savings interest agreement
Allocation of savings interest agreement If spouses or civil partners do not want a 50/50 split of savings interest, they can declare that income be split according to each person's beneficial entitlement as detailed in a written agreement.Beneficial o... Read more
Appeal and postponement of direct tax
Appeal and postponement of direct taxThis standard letter can be used to make an appeal against any direct tax assessment, e.g. income tax, corporation tax, capital gains tax etc., but not VAT, customs or other duties.How to use itThe time limit for ... Read more
Bank account declaration of beneficial ownership
Bank account declaration of beneficial ownership Interest received on a bank account held jointly with your spouse/civil partner is taxed on you equally, even where the actual ownership of the funds in the account is not 50/50. However, you can send a... Read more
Letter to get a tax penalty reduced or suspended
Letter to get a tax penalty reduced or suspendedHMRC has the power to reduce a maximum tax penalty to take account of the nature and quality of any disclosure you have made about an "inaccuracy". How do you get this on the inspector's negotiating agenda... Read more
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