There are several important factors that lead to effective website promotions such as link building and directory submission. One has to look at which is the most effective way to submit your service manual directory yourself to various directories or to order a submission service by an experienced team.Well a submission service is obviously the better option as this method requires a lot less time as opposed to submitting your service manual directory yourself as this takes forever to do and is a really tedious task as this can take hours or days depending on the number of directories you are submitting. Then in addition a directory submission requires email confirmations before a website is listed which takes up time and money.A submission service has many benefits such as the service will contribute to your visiting traffic as you will receive direct targeted visitors from directories as well as high quality one way links to your website from these directories as these back links contribute to greatly improving your Google rank. You need to bear in mind that the higher your page rank is the higher you will be listed in the search engine results. This is a way to go if you intend surviving on the internet.In order to find directory submission services go online and speak to the professionals. These services are beneficial to all websites as you are guaranteed to get a high page rank as well as permanent directory submissions and all your email confirmations will be done for you. The only effective way to promote your website is by link building and no webmaster can survive without a submission service.Shop around first and find a directory submission service that suits your needs and whereby you will benefit in more ways than one. If you are serious about improving your websites ranking do not consider the option of automatic submission which is done through special software although it is a cheaper options this method is not entirely accurate and as efficient as the other methods. The well established website directories are aware of automatic submission methods and have now devised security measures that will deny your sites submission.With a directory submission a link is placed on the website that has your sites URL and the more links will result in more back links which will guarantee loads of traffic and higher page ranking. Whatever option you chose you will have success.

One of the best things when it comes to opting for a business service online is the efficiency of getting various pricing quotes. As with land based businesses, people often neglect the importance of comparing in between different price quotes because of the fact that it entails too much effort to sail through one office to another. However, this is hardly the case with online businesses. Potential customers can easily access different price quotes within a few clicks away. All it takes is a search engine, the right keywords and viola. There goes a series of price quotes waiting to be reviewed.Among these online businesses which are sought after in terms of price quotes are online printing services. If one wishes to avail of online printing services, it is definitely imperative to review various printing quotations first before zeroing in on one. After all, there are so many companies online which offer such services so one cannot really afford to settle for less. Obtaining price quotes from these online printing services are easy because they are often given for free or easily downloaded on the company’s website.Once the price quotes are in hand there follows a series of important things which must be looked into. Business printing services strive to keep their businesses going by working in full detail according to the preference of the customers. However, their detailed work also comes in a price which may not always come in the form of literal price. Sometimes, there are certain features which may or may not be offered.Among these nitty gritty details to be considered is the size. Of course the first one need to think about is the size of each printed materials to be ordered. Size inevitably affects the total cost of the printing package and it also affects how long it will take for the online printing services to have it finished. In addition, online printing services often have their own predefined sizes when it comes to printing materials. But of course there are circumstances wherein customers would ask for customized sizes which are not in the company’s own current template. So if one wishes to pursue customized sizes, they may come with additional fees.Apart from size, another important aspect of a pricing quotation which must be paid with close attention is the materials to be used. Check what kind of printing materials are available in each price quotation and see how justifiable the prices are. Specialty papers may be more expensive than the usual papers used for flyers. This is because specialty papers are made from more detailed textures and components so the added value will be passed on in the form of more expensive fees. In this case, it is important that you see printed samples first before opting for specialized materials so that you can be sure that they will not compromise the total look of your printouts.Bulk prices are also one of the most important things to be considered when comparing quotes in between different business printing services. Usually, bulk orders will lead to discounts and lowered costs because of the order’s quantity.

The quest in finding out your history starts with a very special person – you. Though you may be one among billions, you take a very crucial place in this world. You are a testament to your family history. Researching your family tree is not at all difficult. All it takes is time and the dedication to follow through. Of course new technology such as free genealogy databases provide a welcome help. But even the most advance technology will be meaningless if you don’t want to learn more about your family heritage. So it’s all about your desire to learn your past.The basic strategy is to interview as many relatives as you can. This is the same step whether you’re working on genealogy in Warragul or some remote island in the pacific. The problem however is that some relatives tend to forget details. When this happens, you will in for ride because this is where the true Sherlock Holmes in you will go to work.At this point genealogy software for photos and editing is not your best tool yet. On the other hand, the internet can be a vital tool in researching missing pieces of your family history. You can search free genealogy databases or even create your own online. Moreover, you can utilize family tree online notices to reach relatives across the globe (whether you actually know them or not). This works by sending out notices all over the world via the World Wide Web and people can answer these notices. It saves a lot of time and resources using this method. There are various genealogy sites that can help you with information from death certificates, marriage, birth, death and other vital information in your research. So when you’re working on your family genealogy in Warragul or some other place, the internet can hook you up with the right people to make things easier. There are free sites and paid sites to help you with your research. Of course paid sites can cost a small amount but can provide you with more accurate data.To aid your research, making use of genealogy software for photos can help identify people easier because they have some visual reference. So with the aid of technology and your diligence, you can easily trace family members and complete your family heritage project in no time.Creating a family tree is not just a kindergarten homework or social studies project. It’s an important way to connect with your heritage whose rewards go beyond money. This is your gift for the future of your family.

The case Salisbury House Estate Ltd. v Fry established that income chargeable as rental income cannot be charged as trading income. This distinction can also be summed up by the simple question, “Is the property held to derive rent or held to sell to realise a profit”.The income is chargeable on the person receiving or entitled to the income. Any losses are carried forward and set against the profits of the next year and any losses remaining unrelieved are carried forward until used up, whilst the business continues.All UK rental income is treated as relating to a single business. This applies whether the income is from a property portfolio or a single property. It matters not whether the letting is from furnished or unfurnished property.The profits are computed using the rules for the computation of trading profits:The profit is to be calculated using generally accepted accounting practice.
The income received has to be converted to the income receivable for the year.
Only those expenses incurred wholly and exclusively for the rental business are allowable.
As for trading profits capital items are not allowable but certain items of capital income are chargeable.
Capital allowances are allowed as deductions from the rental income.Ownership:Usually property is held as “joint tenants”. Each spouse or civil partner has equal rights over the property and when one dies their interest is transferred automatically to the other.Take legal advice but you can change this to “tenants in common” which means that each spouse or civil partner has a separate share in the property which, on death, can be disposed of however the deceased wishes and does not automatically go to the other spouse or civil partner.Property held jointly by a husband and wife couple or civil partnership is treated as being owned equally for tax purposes unless actually held in some other proportion.If, however, the property is actually held in unequal shares, the couple or civil partnership can make a declaration to that effect on form 17 and then the income can be taxed on the basis of the actual beneficial shares.Where one party in a married couple or civil partnership owns a buy to let property and one spouse or civil partner is liable to a higher rate of tax than the other but does not want to equalise the capital interest which results in a transfer of income to the other spouse or civil partner, an advantage can be obtained by a simple gift of a small percentage of the equity e.g. 1%.This means that the spouse or civil partner holding 99% will continue to receive 99% of the income and on sale 99% of the net sale proceeds.For taxation, as the property is jointly owned, both spouses will pay tax on one half of the rent. This will switch some of the higher rate taxation to the other spouse or civil partner and use up the balance of their lower rate band.Also remember that if that split is not advantageous they can elect to have their taxation based on their actual shares.Can property ownership be a trade?The answer is very difficult. In the UK the only way, as many flat let owners in our holiday towns found out, was to qualify as furnished holiday lettings.To run a property as a trade you virtually need to run a hotel or the very least a bed and breakfast establishment.Buy to let, even if you let several properties is not a “trade”; it certainly is a business.It is doubtful that the mere arranging for someone to provide a service would amount to a trade. It may be different if several services are providedExpenses:The items allowable include:-Rent and similar items paid out of the rents received.
Repairs, redecoration and maintenance.
The cost of items incurred under the terms of the lease.
Any insurance premiums incurred on the property. Premiums for loss of rent insurance are not allowable.
Accountancy fees for the preparation of the letting accounts.
The cost of rent collection and management generally. For motor expenses, keep a mileage log and charge at the authorised rate of 40p per mile for the first 10,000 miles and 25p thereafter. Under management you can claim the cost of advertising, telephone calls and all the motoring to include showing prospective tenants around.
Legal fees are allowable for lease renewals where the lease is not in excess of 50 years. Now that letting is treated as a business, it is understood that the cost of a new lease is also allowable where the term is for less than 21 years.
Legal fees include the cost of rent reviews, valuations, legal costs for chasing arrears of rent and the costs of eviction of tenants.
If you incurred expenses before the letting commenced you can claim them so long as they would qualify under the normal rules i.e. so long as the property was capable of being let when acquired. I can never understand why on acquisition few people consider the tax implications. With the proper records it should be easy to withstand a challenge from HMR&C. They must be incurred in the seven year period before the letting commenced and they are treated as being incurred on the first day letting commenced.Landlords can claim the cost of:-The installation of loft or cavity wall installation.
The installation of hot water systems and draught proofing.
The installation of floor insulation.The maximum allowable amount is 1,500.Interest:As property income is treated as being from a business the interest allowable must comply with the rules for calculating trading profits.Usually a property is purchased with a mixture of funds introduced by the individual and finance secured on the property. The money introduced can be withdrawn from the business tax free when funds allow.Alternatively these funds could be replaced with borrowed monies and tax relief will still be granted on the interest whether secured on that property, on the individual’s private residence or any other way and no matter for what purpose it is used.Beware, the amount of the withdrawal is limited to the capital introduced and cannot be part of the “profit” represented by inflation. Also a restriction could be made by HMR&C if the gearing is so high that the letting is unlikely to ever make a profit.Rent a room:Rent received from the furnished letting of part of your residence is exempt from tax so long as it does not exceed 4,250 for the relevant tax year.It can, however, apply to individuals where they receive income jointly with another individual e.g. husband and wife or civil partner running a bed and breakfast or small guest house. The limit will then be divided by two.Where this limit is exceeded the excess is treated as taxable rental income. For example if the rent totals 5,000 the excess over the limit of 750 is taxed.No deductions are permitted. The “rent” includes any payments received for any services e.g. meals, cleaning and laundry. It is open to you to calculate the assessable profit in the normal way.Always calculate the profit both ways and adopt the most beneficial e.g. where a loss arises.Clearly the rent a room calculation cannot produce a loss but if the normal method of the gross rents less expenses produces a loss you can disclaim the relief and claim the loss instead.Furnished letting:Many properties are let with the benefit of the use of furniture. The tenant does not have the cost of furnishing the accommodation, e.g. student lets. The rental profit is determined in the same way as for a property let without furniture.The relief for the cost of the furniture is either the cost of replacement furniture where no claim was made for the original cost or a deduction of an amount equal to 10% of the rent received.Rent is defined as the payments by the tenant less any costs met by the landlord in respect of council tax, water rates and other services which are the responsibility of the tenant.The provision of the furniture etc. does not turn the business into a trade!! Some people overlook to claim capital allowances on items that are an integral part of the building, for example central heating systems.There is a distinction between the main fixtures that are standard fittings in a modern building and the equipment required for the trade of the occupier.The writing down allowance for the new integral fixtures is 10%.The profit from the letting of a house does not usually amount to the carrying on of a trade and this was tested and confirmed by the decision in two tax cases.The legislation was then amended to give relief and to get the equivalent tax advantages of those that apply to a trade. The letting must qualify as furnished holiday letting.Properties considered to be within the legal definition have considerable tax advantages. Firstly the profits or losses are not considered to be taxable as rental income but are treated as trading profits or losses.The criteria are that the accommodation must be in the EU and must be let on a commercial basis with the tenant entitled to the use of furniture.The property must be available for letting for at least 140 days and must be actually let for 70 days during a period of at least seven months; each occupation must not exceed 31 days by the same person in any period of 7 months.What are the advantages?interest can be claimed on acquiring the accommodation as a trading expense
if losses are incurred in the first four years they can be carried back and set against the income of up to three years earlier.
profits qualify for personal pension premium relief.
for capital gains purposes the chargeable gains arising from the sale of the property can be rolled over.The legislation set out to help tourism and I cannot see that the legislation precludes losses being allowed where the owner lives in the property for up to five months in the year.
You will note that the legislation does not refer to property but to “accommodation”. If you can convince HMR&C that a boat or caravan is let as “furnished holiday accommodation” then you can achieve the same advantages as if it were a property.In addition, provided they both move, or for a caravan it is on a registered holiday caravan site, then you can claim capital allowances to include the Annual Investment Allowance, which is 100% for the first 100,000.Capital allowances:Capital allowances can be claimed for plant and machinery used wholly or partly for the purposes of the letting business. There is a 100% relief for expenditure of up to 100,000 per annum, “annual investment allowance”.The writing down allowance is 20%.There is a distinction between the main fixtures that are standard fittings in a modern building and the equipment required for the trade of the occupier. The writing down allowance for integral fixtures is 10%.Examples include:-Cold water systems.
Lifts, escalators and moving walkways.
Space and water heating systems.
Electrical and lighting systems.
External solar shading.
Ventilation by power, air cooling or air purification systems.When purchasing a property it is important to identify the correct category and to identify all the integral features.If you repair an integral feature and the cost of the repair is more than 50% of the replacement cost it becomes capital expenditure. The good news is that this expenditure will qualify for the Annual Investment Allowance thus granting relief at 100% rather than 10%.Also the timing of expenditure on repairs is important as you may be able to spread the cost over two different twelve month periods to maximise the relief.There is a “Flat Conversion allowance” which is granted where empty space in a commercial building is converted into flats for residential use.The relief applies where such a flat is renovated or where a conversion creates qualifying flats. The flat must be for short term lets and must not be of “high value”.Claims are to be made in the same way as normal capital allowances; on the self-assessment return and within twelve months of the 31st January following the tax year end.Companies can claim these allowances and where losses result they are set against the company’s total profits for the accounting period in which the allowances are claimed with any excess being carried forward and treated as rental business losses of the next accounting period.Another 100% relief is available for the renovation or conversion of business properties that have been vacant for a year or more in disadvantaged areas. When planning your property investments these allowances should be taken into account.