- : Year 05, issue 08?issue=08&offset=2&volume=05

 
Termination payments: what’s changing in 2020? Publication date: 04.02.2020
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You and your fellow directors have decided that one of your senior managers needs to be removed and are discussing a termination package. What relevant change is coming in 2020 and how can you use our document to help things go smoothly?
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Sacrificing salary can still be tax efficient Publication date: 04.02.2020
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A group of your employees has requested that you offer a cycle to work scheme as a green initiative. One of them wants to use the scheme for two bikes. Is this permitted, and how can our calculator help you?
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Selling a commercial property: how to reduce SDLT Publication date: 04.02.2020
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You are selling a commercial property that you have owned and used in your business for many years. The building is subject to an option to tax election. How can using our letter potentially lower the amount any buyer will have to pay?
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Can you provide an employee with multiple tax-free phones? Publication date: 04.02.2020
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You’ve taken out contracts on two mobile phones for one of your key employees. Under the benefit-in-kind rules only one can be exempt, but the employee wants to flip this between the phones depending on the bills. How can our document help?
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Have we overspent on capital equipment? Publication date: 04.02.2020
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Have we overspent on capital equipment?..Q. We prepare our accounts to 31 March each year. We are currently finalising the accounts and return for the year ended 31 March 2019. During that year we spent a considerable amount on new plant and machinery. As I understand it, the annual investment allowance (AIA) was increased to £1 million from...
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Is it capital or income? Publication date: 04.02.2020
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Is it capital or income?..Q. My company recently granted a 20-year lease over some empty office space. We own the building outright. We charged an upfront premium and will be receiving rental income. Are we correct to treat the premium as a capital receipt? A. A premium for a lease of less than 50 years in duration will be treated as part capital and...
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Converting and selling the business premises: get the VAT right Publication date: 02.01.2019
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One of your clients is winding down and selling off their business assets. The director is considering purchasing and converting their office building into residential dwellings before selling these. What practical advice can you give?
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Appeals are getting tougher Publication date: 02.01.2019
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Making an appeal to the tax tribunal can be a complicated process, but a string of recent decisions appear to show that you will need to be more careful than ever in respect of time limits. What’s changed and how can you avoid problems?
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HMRC guidance on profit sharing is misleading Publication date: 02.01.2019
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One of your clients has formed a mixed partnership to secure tax efficiency. However, HMRC is trying to cancel the tax advantage in accordance with its guidance. Why might you be able to fight back against this?
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When does the SEIS reinvestment cut-off end? Publication date: 02.01.2019
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A subscriber’s client has made a SEIS investment, but they need to use the carry-back election to secure as much income tax relief as possible. Can they trigger gains this year to secure reinvestment relief as well?
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