- : Year 06, issue 11?issue=11&offset=2&volume=06

 
Off-payroll working - is your business still exempt? Publication date: 12.05.2022
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You’re concerned that your business may have breached the small company limits and now has to comply with the off-payroll working rules for the first time. Is this the case and, if so, what do you need to do?
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Check if you’re liable for the HICBC Publication date: 14.05.2021
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If you or your partner receive child benefit, you may be subject to the clawback charge if one of you is a high earner. It’s possible that this has been affected by the pandemic. How can you check if you are liable?
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Asset sold by company: what gain do you report? Publication date: 14.05.2021
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Companies don’t pay capital gains tax (CGT) on their gains. Instead, corporation tax is charged on company gains, but the gain itself is usually worked out on CGT principles. How can our calculator help with this?
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Scottish land tax holiday ends: what will the bill be now? Publication date: 14.05.2021
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Property tax breaks for buyers across the UK were introduced due to the pandemic. But in Scotland the relief has now ended. How can our calculator help you budget for the charge?
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Exemption freeze makes planning more important Publication date: 14.05.2021
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Budget 2021 announced that the annual exemption for capital gains tax will be frozen until at least April 2026. This means that planning disposals is now more important than ever. How can our calculator help maximise efficiency?
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Change the ownership structure to save tax Publication date: 14.05.2021
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Holding property as tenants in common can open the door to various tax advantages. However, you may need to change the way the property is held to benefit. How do you do this and how does our document help?
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Should you use a self-billing arrangement? Publication date: 14.05.2021
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You are looking to speed up your VAT recovery to help with cash flow. A colleague has suggested that you implement a self-billing arrangement in order to control the invoice timing. Could this work?
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Is the charge avoidable? Publication date: 14.05.2021
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Is the charge avoidable?..Q. I am a sole trader and my wife works part time. We have three children and receive approximately £180 per month in child benefit. I think that the charge which applies for higher incomes might affect me over the next few years as the business is growing. I understand I would have to pay the charge even though my wife receives...
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Special treatment for small disposal? Publication date: 14.05.2021
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Special treatment for small disposal?..Q. I live on a smallholding with around 80 acres of land. Last year I sold a small section of it to a friend at a fair value for him to keep his horses on. I’ve heard that I might not have to pay tax (there is a moderate capital gain). Is this correct? A. Possibly; if two conditions are met you might be able...
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Could coronavirus help clients? Publication date: 01.04.2020
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At the end of 2019/20 one of your clients left the UK to avoid becoming deemed domiciled here. They were delayed due to the coronavirus outbreak. Could this jeopardise their status for the tax year?
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