Αποτελέσματα Αναζήτησης
14 Σεπ 2023 · My view under IFRS IAS 12 is that the WHT is not a tax based on profits (rather turnover) and it is not a on a distribution to the reporting entity. WHT is therefore outside the scope of IAS12 and should be above the line. In the end the profit after tax is the same, but it does have an impact on the profit before tax.
9 Δεκ 2022 · For those subcontractors who suffer a CIS tax deduction at either the standard (20%) or higher rate (30%), the payment and deduction statement is their record of the amount of CIS tax the contractor has deducted and is written evidence which the subcontractor can use to prove to HMRC the amount of tax deductions they have suffered. The CIS tax ...
Sole traders and partners must record the CIS deductions taken from their payments by contractors on their Self-Assessment tax return. Changes to CIS deduction set off claims HMRC will be able to amend the CIS deductions claimed by a subcontractor company via the EPS process, where the subcontractor is unable to provide satisfactory evidence to ...
12 Μαρ 2010 · If these conditions are met then the tenant may be eligible to take tax deductions for the dilapidations provision, reducing their taxable profit. Tax Treatment. The provision attracts a different tax treatment depending on whether the provision is a general provision or a specific provision.
7 Μαΐ 2010 · The general tax advantages for a business using hire purchase compared to car leasing are: If ownership is a priority (even though the business will not own the vehicle until the final payment after 3 or 4 years) hire purchase is an extremely cost effective method of borrowing;
17 Μαΐ 2019 · But we have paid 100% of the withholding tax in the foreign country to their revenue. ie the withholding tax is on services provided to the foreign subsidiary. From what I've read this is fully deductible against UK corporation tax in the year it occurs.
23 Οκτ 2014 · A client is going to tribunal and all advice given has been that deductions are from net, but the ACAS website gives an example (actually to cover dedutions from a retail employee, which have a 10% maximum deduction for shortfalls etc, but the principle is the same) which strongly suggests the deduction would be from gross pay.
10 Αυγ 2023 · The Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) refers to the calculation of the earnings subject to an income tax liability, focusing on income received. This is the value of taxable earnings after considering deductions, such as any personal allowance entitlement, pension contributions, payroll giving and so on.
19 Ιουλ 2015 · Ct 600 v Income tax What is CIS? CIS is INCOME TAX. Income tax deducted from the contractor. Stick it under income tax and be done with it. Life is for getting round the stupid HMRC system the best way.
4 Ιαν 2024 · Her employment earnings were £16633.00, so no deductions via payroll. She is also in receipt of £42500.00 dividends. So, clearly, there is a liability to SL repayments, however the tax calculation (Taxfiler) is calculating this as £3504.00 which is clearly ludicrous given that the amount outstanding is only £900.00. Is there a get-around ...
