- : Year 06, issue 09?issue=09&offset=3&volume=06

 
Splitting ownership: is it better to gift or sell the shares? Publication date: 28.01.2020
Article database
One of your clients has recently married. He is looking to pass some shares to his new spouse to enable them to save income tax. He was planning to gift them now that the transfer would be exempt from CGT, but is there a hidden opportunity here?
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Securing credit for a client’s foreign property taxes Publication date: 28.01.2020
Article database
One of your clients owns a property overseas which they have started to let out. They will be charged various taxes in the other country as a result. You are unfamiliar with foreign tax credits, so can these subsequently be deducted from their UK tax liability?
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Is Brexit a reasonable excuse for lateness? Publication date: 28.01.2020
Article database
Is Brexit a reasonable excuse for lateness?..Uncertain. Whilst the long-term effects of the UK leaving the European Union won’t become clear for several years, it’s no secret that a lot of businesses are blaming the uncertainty on many things. If a correlation can be shown, could a downturn in trade due to this uncertainty be held to be a reasonable...
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Major changes to loan charge announced Publication date: 28.01.2020
Article database
The controversial loan charge was due to be paid by 31 January 2020, but a last-minute review has led to a number of changes. What are the crucial points your clients need to know about?
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Budget date set for March Publication date: 28.01.2020
Article database
Budget date set for March..The delayed Budget has been set for 11 March 2020. This will be likely to include announcements about any changes to the way the new off-payroll rules will be implemented in the private sector. Advise clients that they may want to hold off making any changes to contracts etc. with end users until after 11 March in...
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PRR - what’s the period of ownership? Publication date: 28.01.2020
Article database
The Court of Appeal has issued a binding decision on when the period of ownership of a main residence begins for capital gains tax relief purposes. What is the key point, and what action do you need to take for your clients?
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Latest from HMRC Publication date: 29.06.2016
Article database
Latest from HMRC..VAT Notice 1001. VAT refund scheme for certain charitiesThis Notice explains which charities are eligible to use the refund scheme to claim a refund of VAT incurred on goods and services used for their non-business activities, what to do when circumstances change, what falls within the scope of the refund scheme and how to make a claim....
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Acting for an overseas business Publication date: 29.06.2016
Article database
Accountants and other professional advisors are often asked to act on behalf of overseas businesses. If that includes you, what are the VAT pitfalls to be avoided and should you act as “representative” or “agent”?
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What are a partner’s VAT liabilities? Publication date: 29.06.2016
Article database
There are different types of partnership and partners joining or leaving need to understand what liability they have for the debts of the partnership, particularly after they have left. What’s the full story?
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Taxation through reinterpretation? Publication date: 29.06.2016
Article database
Though controversial, HMRC sometimes tries to increase the tax take by shutting the gate after the horse has bolted. If it tries this approach what can you do?
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