- : Year 05, issue 02?issue=02&offset=2&volume=05

 
Ensure you maximise your EIS relief claim Publication date: 04.07.2019
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You’ve made an enterprise investment scheme (EIS) investment in 2019/20 and are intending to claim relief on your tax return and are planning on making some pension contributions. Might this cause problems and how can our calculator help if you can’t claim relief in full?
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Director’s loan: what happens when you fall out? Publication date: 04.07.2019
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One of your close company’s participators has fallen out with you and your co-directors. He has agreed to leave, but owes a substantial loan that he cannot repay. How can using our letter to write off the loan help improve the company’s cash position?
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Is HMRC entitled to see your personal bank statements? Publication date: 04.07.2019
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You are undergoing a personal tax return enquiry and the officer in charge says she thinks you are undeclaring your income. She wants to see your personal bank statements to review deposits. Do you have to hand them over, and how can you avoid future issues?
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Is land tax payable on a gift? Publication date: 04.07.2019
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Is land tax payable on a gift?..Q. I am intending to transfer a half share of a rental property to my husband this year. The reason is that I am now a higher rate taxpayer and we want to use his basic rate band to save some tax. I believe that there will be no capital gains tax (CGT) to pay, but I’m getting a bit confused about stamp duty land tax...
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Am I due a refund? Publication date: 04.07.2019
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Am I due a refund?..Q. I read that HMRC is refunding penalties relating to the high income child benefit charge. I paid one last year as I was unaware of the new rules. Do I have a case for a refund claim? A. The review has concluded and anyone who is due to have their penalty cancelled will be notified in writing, so unless you hear from HMRC it’s...
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Making the most of the EIS Publication date: 25.05.2018
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The enterprise investment scheme is a collection of generous tax reliefs aimed at encouraging private investment in fledgling companies. You may be aware of the basic framework of the rules and how to claim relief on the tax return, but what happens if one of your company clients wants advice on whether a prospective investor can claim the relief? What do you need to know to advise in 2018/19?
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Pilot for self-employed clients now open Publication date: 25.05.2018
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HMRC has launched a Making Tax Digital (MTD) pilot, with income tax being the focus. Which of your clients can join it and what might be the benefits of doing so?
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Instant IHT protection on investment? Publication date: 25.05.2018
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Instant IHT protection on investment?..Increasing. 2017/18 was the first year that the new residence nil rate band applied to deceased estates. This was meant to ensure that people who have been snared in the inheritance tax (IHT) net due to the frozen main nil rate band don’t end up paying it due to increases in house values. Record. The relief was...
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Losses on Carillion shares? Publication date: 25.05.2018
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Losses on Carillion shares?..HMRC has confirmed that shares in Carillion plc became neglible in value on 15 January 2018. Look at whether it is worth making a negligble value claim for clients with shares in the company to secure a capital loss in 2017/18, rather than awaiting liquidation. .Consider making a negligible value claim for clients that have...
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Are your clients safe from the IR35 crackdown? Publication date: 25.05.2018
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HMRC is considering whether to extend the public sector IR35 rules to the private sector. A recent case involving a BBC presenter highlighted the cost of getting things wrong, so how can you help your clients?
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