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Have I lost my status? Publication date: 14.11.2016
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Have I lost my status?..Q. I have a number of furnished holiday lets. Last year one of them missed the occupation requirement by five days - is it no longer qualifying? A. By default “yes”; however, you may be able to make an averaging election to preserve the status. If the average occupation of all your properties meets the 105-day requirement...
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Maximising annual capital gains tax efficiency Publication date: 14.11.2016
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It is generally good advice to make the most of your tax allowances and exemptions wherever possible - in most cases they do not carry forward. How can our calculator help you achieve efficiency with your share portfolio?
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Preserving your status for a non-qualifying property Publication date: 14.11.2016
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It can be difficult to meet the very strict furnished holiday lets (FHLs) conditions for every property you let. When you have a blip you could risk losing out on beneficial tax treatment. How will our new election to average document protect against this?
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Simplifying your reporting Publication date: 14.11.2016
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Where a taxable benefit in kind is provided, HMRC will collect the underpayment via a coding adjustment. New rules mean that this is not always necessary - how can our new document help you sidestep HMRC?
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Avoiding exemption wastage? Publication date: 14.11.2016
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Avoiding exemption wastage?..Q. I have just received my quarterly tax pack from my financial advisor, and note that following a major shake up of my portfolio a few months back I have made capital gains of £10,000. On the next page is a summary of losses, which come to £9,500. As the gain figure is covered by my annual exempt amount, I assume there...
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How to preserve your right to entrepreneurs’ relief Publication date: 14.11.2016
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When you sell a business it will not always be for cash upfront. Sometimes you may receive loan notes which are redeemable at a later date. Why might this be an issue and how can our new document help you save tax?
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Avoiding a reservation of benefit Publication date: 14.11.2016
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It’s well established that you can’t achieve an inheritance tax saving when you give something away but continue to enjoy the benefit of the asset. How can our document help avoid such a reservation of benefit?
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How to apply for statutory clearances effectively Publication date: 28.09.2015
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Sometime in the lifetime of most businesses, it’s likely that a pre-transaction clearance will be required from HMRC. Given the pressure your client can be under to conclude matters, how can you obtain the clearance quickly and effectively?
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Can accountants offer a probate service? Publication date: 28.09.2015
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You’ve heard that accountants have started offering a probate service as it is straightforward and rewarding. You are interested in looking to do this yourself. Before you consider becoming qualified, what are the basics you need to understand?
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No more relief for goodwill and intangibles Publication date: 28.09.2015
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The Finance Act 2015 and proposals in the Finance Bill restrict the tax relief which your company clients may claim in respect of goodwill and certain other customer-related intangible fixed assets. What are the new rules and what action do you need to take?
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