- : Year 02, issue 03?q=&offset=4&issue=03&volume=02

 
Changes to farmers’ averaging rules Publication date: 29.06.2015
Article database
Budget 2015 announced changes to the tax relief which allows farmers to smooth their profits over more than one taxable period. When is it beneficial to use this method and what are the changes to be aware of?
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Third party penalties for inaccurate returns Publication date: 29.06.2015
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A taxpayer paid a penalty of £87,533 because someone else sent in an incorrect IHT return. But “third party error” penalties aren’t just for IHT. From income tax to CGT you, and your clients, are within reach. What action should you take?
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HMRC sends out connection voucher e-mail Publication date: 29.06.2015
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HMRC sends out connection voucher e-mail..Spam? If you’re registered to receive employer e-mails from HMRC, in June 2015 you may have received what you thought was a spam e-mail offering up to £3,000 to upgrade your business’ broadband. In fact, that e-mail came from no-reply@advice.hmrc.gov.uk and is genuine. HMRC is bombarding employers with...
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Avoiding offshore company elephant traps Publication date: 29.06.2015
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One of your corporate clients has asked whether he could save tax by setting up an offshore company. Does this sort of tax planning ever work and if so what are the traps to watch out for?
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Selling part of a business tax free Publication date: 29.06.2015
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A corporate client has been approached to sell off part of their business. How can the substantial shareholding exemption (SSE) be taken advantage of to ensure that any gain is free of corporation tax?
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Is it a van or a car? Publication date: 29.06.2015
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A VAT-registered client can usually claim back the VAT on a van but not on a car. But which vehicles does HMRC accept are vans?
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Free tools or clothes for staff - what’s the VAT position? Publication date: 29.06.2015
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A 2015 VAT case involving a retailer highlights the VAT issues that affect all clients that provide tools, clothes or uniforms to staff. Does the client have to account for VAT on these items?
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Fire (personally) costs director £180,000 Publication date: 05.08.2012
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Fire (personally) costs director £180,000.. Landmark ruling. In 2008, a fire broke out at The Chumleigh Lodge Hotel Ltd . Subsequently, local fire inspectors visited the premises and identified twelve breaches of the Regulatory Reform (Fire Safety) Order 2005 (FSO). They included a failure to: (1) have a suitable and sufficient fire risk assessment;...
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Free business mentors Publication date: 05.08.2012
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Free business mentors.. Sharing their skills. In the business world, a mentor’s role is to support, develop and challenge their mentee - this individual may be someone who’s just started out, or who is already successful but wants to move up to the next level. The process can take place face-to-face or over the telephone and be as formal (or informal)...
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“Consent not to be unreasonably withheld” Publication date: 05.08.2012
Article database
Many commercial contracts state that, if it is required, a party’s consent is “not to be unreasonably withheld”. But, in the event it’s sought, to what extent must you take the other party’s circumstances into account?
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