Business Premises Renovation Allowance technical note update
Posted on 31 Jul 2019
The contact details in HMRC’s Business Premises Renovation Allowances (BPRA) technical note relating to the technical review of the BPRA legislation have been updated, reports Harris & Co accountancy services.
The technical review, published on 18 July 2013 for comment by 30 September 2013, aims to highlight the key issues of BPRA schemes, such as circular borrowing arrangements and timing issues, that are currently giving rise to concern. It also proposes new legislation, including two main options in the form of specific BPRA measures such as clarifying the meaning of ‘qualifying expenditure’ and a targeted anti-avoidance rule (TAAR), to put BPRA’s policy purpose beyond doubt.
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Posted on 31 Jul 2019
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Tax Return Amnesty | Small Business Accounts
Harris & Co Chartered Accountants in Northampton can help you with your small business accounts so that you can keep more of what you make.
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