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Rent received from letting surplus business accommodation is strictly assessable as property income. However, in some cases, rents from surplus business accommodation may be included in the calculation of the trading profits if certain conditions are met. These conditions are: the accommodation must be temporarily surplus to current business requirements. S21 of Income Tax (Trading … Continue reading
As you may already know, the Job Retention Scheme starts 20 April, 2020. Please ensure you correctly document and evidence any claims that you may make for the Coronavirus Job Retention Scheme (JRS) grants in respect of your furloughed employees if you wish to avoid any future audit challenges from HMRC in respect of these … Continue reading
Phoenix Debola 