HMRC Admin 8 Response

Hi,
The UK uses the completion date of the transaction, to determine the tax year into which a capital gain arises.  
In the absence of a completion date, you would have to use an alternative, such as the date the legal transfer of the asset takes place, using the laws of that particular country.  
It is not likely to be the date that money changes hands.
Thank you.

Hi,
Anyone who is considered resident in the UK for tax purposes, but is not domiciled in the UK, can elect to claim the remittance basis.  
The remittance basis must be claimed through a self assessment tax return.  
 Residence, domicile and the remittance basis: RDR1, as you may find the remittance basis is not beneficial to you.
Thank you.

Hi,
Article 18 of the UK / Singapore tax treaty allows for UK pensions and lump sums to be paid free of UK tax  to residents of Singapore.  
The pension provider will be required to deduct UK tax from the pension, until such times as we are able to advise otherwise.  
Once you commence receipt of your pension, please download and fill out form DT individual:
Double Taxation: Treaty Relief (Form DT-Individual
The signed and completed form should be sent to the tax authorities in Singapore to validate.  
Once validated, the form will be returned to you, so that you can send it to HMRC at the address on the front page of the form.
Thank you.

Hi,
If the pension contribution is taken from your net pay then yes this can be deducted for the adjusted net income.
If the pension contributions are taken from your salary before the tax is calculated then in this case you would not be able to deduct as relief already given at source. 
Thank you.

Hi,
A leased car can be classed as a company car OR your own car.
It's a company car if it's made available to you, the employee, by reason of your employment.
This can be where it is leased by the employer and made available to you, leased from a third party and made available to you by reason of your employment, or leased to the you directly, via a scheme arranged by your employer.
It is still a company car if you cover all the leasing and associated costs.
Where none of the above apply, though, it's classed as your own car - when you lease it from a third party with no link to the employment.
Thank you.

Hi,
The beneficial ownership of the existing property would remain at 100% for your husband if you are not named listed on the title deed of the rental property, a Form 17 would not be appropriate for your situation, however, a valid declaration of trust would suffice to transfer beneficial interests in terms of rental income and expenses:
TSEM9520 gives details of how to make a declaration of trust
Thank youou

Hi,
Based on information provided this would be classed as a repair  and can be claimed against property rental income.
Thank you.

Hi,
It appears that this supply may fall under the 'use and enjoyment' rules for services, however, we do not know enough about the supply you are making to say this definitively.
'Use and Enjoyment' rules state that the Place of supply of services is where they are consumed.
This is covered in the following guidance: 
13. Use and enjoyment
If you feel this does not apply then you should look at the general rule for Business to Business which is covered in section 5.6 of the same VAT Notice 
Thank you