- : Year 02, issue 01?q=&offset=4&issue=01&volume=02&cookieChecked=1

 
Does unpaid share capital attract a s.455 liability? Publication date: 01.05.2015
Article database
You’re preparing the accounts for a new one-man company and note that the director shareholder hasn’t paid for the 1,000 £1 shares issued on subscription. Does the outstanding amount attract s.455 tax as a loan to a participator?
More
Was the client right to opt out of child benefit? Publication date: 01.05.2015
Article database
Your client (or their partner) may have elected not to receive child benefit in 2013/14 on the basis that they expected their income to exceed £60,000. But what if their 2013/14 adjusted net income was actually lower than anticipated?
More
What are the current options for incorporation? Publication date: 01.05.2015
Article database
The 2014 Autumn Statement slammed the door on claiming entrepreneurs’ relief on the transfer of goodwill on incorporation. So what are the alternatives for clients looking to incorporate their businesses going forward?
More
Claiming a tax refund on withdrawals Publication date: 01.05.2015
Article database
With changes to the pension withdrawal rules now in force, clients taking a lump sum may end up paying too much tax. How can they get this back?
More
Shared parental leave and pay now in force Publication date: 01.05.2015
Article database
Since April 2015 parents are able to share leave and pay following the birth of a baby or the adoption of a child. What do your clients need to know about the changes to the statutory pay and leave rules?
More
How to avoid VAT on commercial property transactions Publication date: 01.05.2015
Article database
By using the transfer of going concern (TOGC) rules effectively, your clients can legitimately avoid VAT and reduce SDLT on commercial property transactions. What should you be advising them?
More
Late claims for overpaid income tax or CGT Publication date: 01.05.2015
Article database
If you lodge a client’s self-assessment tax return more than four years after the end of the tax year, is it too late to recover any income tax or CGT overpaid? A 2015 case looked at just this point - what was the outcome?
More
Changes to valuing listed shares Publication date: 01.05.2015
Article database
With effect from 6 April 2015, the rules for valuing listed shares or other securities for CGT and other tax purposes were changed. How should you be valuing them now?
More
Time to check your code again? Publication date: 06.07.2012
Article database
The Taxman has started to issue PAYE codes ready for the 2012/13 tax year. As these are now worked out by computer should you bother checking them?
More
Tax-free benefit for cyclists to end Publication date: 06.07.2012
Article database
Tax-free benefit for cyclists to end.. April end date. With effect from April 6 2013, the PAYE tax and NI exemption in respect of free meals provided to employees and directors who cycle to work will end. Currently, this exemption can apply to any employee, not just those who are provided with a bike under the cycle-to-work scheme. Cycle-to-work days....
More

Filter results

You can always narrow/broaden your result by checking and unchecking resources and/or topics and keywords.

Topics and keywords

Last updated: 17.05.2024
Search

More from Indicator - FL Memo Ltd