UK Tax Round Up - June 2021 | Proskauer Rose LLP jdsupra.com - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from jdsupra.com Daily Mail and Mail on Sunday newspapers.
By Amanda Cameron
A landscape gardening business on Elberton Road is on land designated open countryside next to the village of Olveston. Source: Google Streetview. Permission for use for LDRS partners [caption by Amanda Cameron] Councillors have rejected a ruling from a government planning inspector by permitting plans for two new homes in the countryside. Two bungalows will be built in place of a dilapidated landscape gardening nursery at the edge of Olveston after members of South Gloucestershire Council decided it would improve that corner of the village. A planning committee said the nursery on Elberton Road was “extremely untidy”, its palisade gate was “atrocious”, and the new bungalows would “hardly” be visible once the developer had replaced the fence and exotic fir trees with a new natural stone wall and native plants.
More guidance for furloughed directors on annual payrolls 29 January: ICAEW’s Tax Faculty highlights updated HMRC guidance confirming that directors paid annually and claiming grants under the third version of the Coronavirus Job Retention Scheme must align salary payments with claims.
The legislation enacting the Coronavirus Job Retention Scheme (CJRS) published on 12 November 2020 states that the costs which can be recovered in a claim period are only those which “relate to the payment of earnings to the employee during that period”.
For directors using an annual payroll model, perhaps paying themselves in dividends at intervals while their salary is paid in March, this means that the their grant claim must be made in respect of the same month that salary is paid and reported under RTI .