P1331 Personal tax round up
Tolley CPD
Personal tax round up
Dean Wootten
Seminar
This Seminar is 20 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Director's neglect led to NIC bill
- 2) Personal liability notices
- 3) First Tier Tribunal decision
- 4) Clawback of CJRS payments
- 5) What was the issue?
- 6) First Tier Tribunal decision
- 7) Applying the tax residence test
- 8) Schedule 45 FA 2013 - statutory residence test
- 9) Valid discovery for this year?
- 10) Distinct break with the UK?
- 11) Conclusion
- 12) No partnership, no tax relief
- 13) Was there a partnership?
- 14) FTT decision - There was no business
- 15) FTT decision - The business was not carried out by two or more persons
- 16) FTT decision - The business was not carried on with a view to profit
- 17) FTT decision - Conclusion
- 18) Capital loss allowed
- 19) The decision