HMRC Admin 10 Response

Hi.
If the marketplace are acting in the capacity of facilitating sales then is very likely that they will be classed as an agent and therefore the treatment of the transactions within Notice 731 section 5.2 will be relevant.
I would,however, confirm the nature of the  relationship with the marketplace .

Hi.
It will depend in which country the supply of goods between A nd B is deemed to take place.
If the Italian company deem the supply to take place in Italy then this will be a supply within Italy and they will need to charge Italian Vat.
If the Italian company deem the supply to be made to company A in Southern Ireland then it would be a zero rated intra EC supply of goods if company A are registered for VAT in Southern Ireland .
If Italian VAT is being charged you would need to look at registering for VAT in Italy to reclaim the Italian VAT and also to be able to make the EC supply from Italy to company C in Ireland.

Hi.
I don't know if this is possible.
Please speak to our international Trade Team as below:
Imports and exports: general enquiries

Hi
Thank you for your question.
As long as the repairs and refurbishments were used wholly and exclusively for the rental business then they would qualify as revenue expenses and can be claimed against rental profits.
The costs of the repairs can be claimed within the SA105 supplementary page.
Further guidance is available at:
Deductions: general rules
and
Deductions: repairs: is it capital?
The loan interest and any loan arrangement fees are allowable as a deduction.
This can be claimed separately within the SA105 supplementary page.
The capital element is not deductible.
Further guidance is available at:
Tax relief for residential landlords: how it's worked out

Hi
Thank you for your question.
As the change was carried out before the commencement of the rental business started and as long as the replacement boiler installed is used wholly and exclusively for the rental business then you are correct it may be claimed as a revenue expense.
Further details on revenue expenses and expenses incurred before commencement of the rental business can be found here:
Beginning and end of a rental business: commencement
Deductions: repairs

Hi
Thank you for your question.
As you have stated the rental property is in joint names between your Wife and yourself, a Form 17 would be the appropriate form to complete as you are looking to disclose rental income in uneven shares.
I have attached information on declaring beneficial interests by way of the Form 17 here:
Declare beneficial interests in joint property and income

Hi
Thank you for your question.
You state that the sons income was £4500 less expenses £468.28 leaving £201.79 which he has claimed the 1000 property income allowance to cover this but if you claim the property income allowance you cannot claim expenses, you can only claim one or the other ,being the one most beneficial to you .
Although you state the mothers income is below the PAYE threshold of personal allowance please see :
Records: set up taxpayer record: criteria for a PAYE / SA record
As the IFP is over £2500 after expenses she would need to complete a 2021-22 Sa return.