- : Year 02, issue 10?q=&offset=3&issue=10&volume=02&cookieChecked=1

 
Shedding the opted status Publication date: 20.04.2017
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If you exercise the option to tax a commercial property, it is generally irrevocable for a long period of time. How can our new document help if you want to reverse the option?
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Overlapped losses? Publication date: 20.04.2017
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Overlapped losses?..Q. I have been trading for nearly three years and I am just preparing my second tax return. As I understand it I have an “overlap” period of three months due to my first year end being 31 December 2016. I had a loss of £12,000 for the twelve months, and I included £3,000 of this on a pro rata basis in my 2015/16 return. Can...
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The special rules for tax in early years of trade Publication date: 20.04.2017
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When an unincorporated business commences there are prescriptive rules to match profits to the correct tax year. These rules can be confusing - how can our new tool make it easy?
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Offering your employees an alternative basis of assessment Publication date: 20.04.2017
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If you offer your employees cheap staff loans, or if your directors have overdrawn current accounts with the company, a benefit in kind charge can arise. How can our new document help ensure you give them an important choice?
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Fighting with HMRC Publication date: 20.04.2017
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Fighting with HMRC..Q. I am a contractor who works for a handful of regular clients as an external consultant. I have been doing this for many years, always through a company. My wife is also a director of this company. HMRC is arguing that because of the relatively fixed nature of the work I am really an employee of some of the clients. It is trying...
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How will you fare in 2017/18? Publication date: 20.04.2017
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A number of changes came into effect in April 2017 which move the goalposts slightly for owner-managed company profit extraction. How can our tool help you to find what you will be left with in your pocket for the 2017/18 year?
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Protecting against a future tax charge Publication date: 20.04.2017
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Employment-related share option schemes are common in growing businesses. However, shares are likely to have certain restrictions which can lead to income tax issues. How can our new document help avoid unexpected charges?
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Don’t miss out on claiming the notional expense Publication date: 20.04.2017
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When you use an intermediary to provide your services, chances are that the IR35 rules will crop up at some point. If they are applicable, your company can claim a notional expense. What is it and how can our new document help you claim it?
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Get it right for your clients ahead of 5 April 2016 Publication date: 26.02.2016
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As a practitioner you may have your favourite checklist of tax planning points to consider with your clients before the end of each tax year on 5 April. What new factors will need to be taken into account this time around?
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Sideways losses on share dealing allowed Publication date: 26.02.2016
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Sideways losses on share dealing allowed..Speculative. In A Ali v HMRC [2015] TC4816 (see Follow up ), the taxpayer had tried to claim sideways loss relief, i.e. against general income, for losses he had made buying and selling listed shares. HMRC refused the claim on the grounds that the activity was an investment not tantamount to a trade. The taxpayer...
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