Nothing exotic about this dancer’s tax return

The deductibility of travel and clothing is always a contentious issue.  In this post from the ACCA, we revisit the court case that revealed what can – and cannot – be deducted as expenses.   Although an exotic dancer and a yoga teacher may not seem to have much...

Professional fees and subscriptions

Claims by individuals for income tax relief.  Tax relief can be claimed on fees or subscriptions paid to approved professional organisations where an individual must have membership to do their job or it’s helpful for their work. The claims are under sections 343 and...

Useful tax elections and claims for 2017-18

A timely reminder heading into self assessment season. Main residence nomination s222 (5a) Taxation of Chargeable Gains Act 1992 (TCGA 1992) Taxpayers with two or more residences may choose which property is to be treated as their main residence for capital gains tax...

The Scottish rate of tax

A recap on who, what and when to help with 2017-18 SA tax returns. Scottish income tax is paid if the taxpayer lives in Scotland. It’s paid to the Scottish government. This sounds straightforward but the devil is in the detail. Who pays Scottish income tax? For most,...
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