HMRC Admin 10 Response

Hi
They can only be contacted by letter -                                                      
Charities Savings and International 1
HMRC
BX9 1AU.

Hi
You will make reference to it on the comments section only and under which article number it is UK exempt.

Hi
Distributions from shares, are treated as dividends for tax purposes and taxed under income tax rules.

Hi
Yes. This can be considered business travel.

Hi
In order to claim foreign tax credit relief, declare them under the foreign page. It is only the income tax that can be claimed.

Hi,
As they are effectively gifting 1% each of the property to their daughter, they are deemed to be making a disposal at market value so CG could potentially be due.  Refer to
CG12920 - Gifts and Capital Gains Tax: introduction - HMRC internal manual - GOV.UK (www.gov.uk)- If they sell the property as tenants in common the gain is allocated & taxed based on each owners share.

Hi,
As set out at EIM36520-an employee or office holder is entitled to capital allowances for expenditure they incur on acquiring Plant and Machinery which is necessarily provided for use in the performance of their duties see EIM36540.
The customer would need to consider “necessarily provided” for use in the performance of the “duties” before submitting any claim. Could the customer use a different form of transport to carry out the duties. Could the car be charged elsewhere? etc. EIM36750 clarifies that employees cannot claim capital allowances for motor vehicles from 2002/2003 onwards.
The customer may be able to apply for a government backed grant towards the cost of installing the EV Charge point. Refer TP to Electric vehicle chargepoint and infrastructure grant guidance for installers
Please also refer TP to EIM23900 in relation to electricity costs of charging a company car from home and any reimbursements/expenses claimed.

Hi
If tax has been paid abroad, yes as you will need this page to claim foreign tax credit relief.

Hi
No, it is not.
Thankyou.

HI
We would suggest that you first seeks guidance from our Corporation Tax team, or,ideally, seek professional advice from an accountant. There are just a few too many unknowns here for us to provide definitive guidance, but the Gov.UK document below on selling or closing a company might prove useful reading. The document in question provides advice on the selling of assets used by a limited company  and explains that in certain circumstances Corporation Tax is payable by the company rather than CGT by the shareholder. It also covers circumstances where shareholders may be personally liable. Once more facts are established it might be possible to advise you further on reporting responsibilities.Corporation Tax: selling or closing your company