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HMRC changes tune: is it time to ditch the FRS? Publication date: 02.10.2020
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With the recent announcement that HMRC is now expecting VAT to apply to most payments made to terminate a contract early, is it time to consider leaving the flat rate scheme (FRS), and how can our document help?
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Gifts with a reservation of benefit can be expensive Publication date: 02.10.2020
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You’ve been passing the legal ownership of various assets to family members for inheritance tax (IHT) purposes. However, some of these remain in your home. How can our calculator help establish whether this will cause an expensive IHT problem?
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Resolving a family dispute tax efficiently Publication date: 02.10.2020
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You have recently inherited a joint share of two properties with your brother. You want to sell one to raise cash, but your brother is against this. How could our document help break the deadlock?
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Selling a business: avoid an earn-out trap! Publication date: 02.10.2020
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You’ve been offered a generous sum of money for your business. The buyer wants you to stay on as a manager for three years, when you will receive a further payment linked to profit. How can our letter help minimise the tax impact?
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What do I report in 2019/20? Publication date: 02.10.2020
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What do I report in 2019/20?..Q. I am a sole trader. I have always made up my accounts on a calendar year basis, but decided to change my year end to 31 March going forward to utilise overlap relief. What do I declare for 2019/20? A. You certainly won’t be alone in doing this, and definitely not the only one confused by the complex basis period...
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Is there a tax-free allowance for company gains? Publication date: 02.10.2020
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Is there a tax-free allowance for company gains?..Q. I formed a manufacturing company over a decade ago. At the time we purchased a warehouse which we have used to store our finished products before they’re sold online. We’ve received an offer for the property which would realise a gain of over £250,000, but I’m not sure of the tax position....
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A handy alternative to share option plans Publication date: 29.08.2019
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Your client wants to retain and incentivise a key member of staff. You have discussed the enterprise management incentive, but the company’s trade is excluded under the legislation. What alternative can offer the same benefits?
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Capital equipment: should it be bought personally? Publication date: 29.08.2019
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Your client is the sole director and shareholder of a trading company. The company needs some new equipment to increase its output. The director thinks she should buy this personally as the capital allowances will then be relieved at 40%. Is she right?
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Use a tax return to reduce a private residence relief risk Publication date: 29.08.2019
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A client has recently sold her main residence and believes the gain should be exempt due to private residence relief. Why can things get complicated, and might disclosing the full details on a return be a good idea?
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Are your clients subject to the loan charge for 2018/19? Publication date: 29.08.2019
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If your clients used a disguised remuneration scheme in the past, they could now find themselves on the end of a large bill for tax and NI, payable by 31 January 2020. What can they do to cushion the blow, and is there any legitimate way of reducing the charge?
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