- : Year 07, issue 01?issue=01&offset=2&volume=07

 
Is IHT exemption for spouse restricted? Publication date: 03.06.2021
Article database
Is IHT exemption for spouse restricted?..Q. My mother has recently been widowed and my sister and I are handling the probate. My father left everything to her. He was secretive about his finances and it was a surprise to find that he had some substantial investments that have built up over a number of years. Unfortunately, my mother - who originally...
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Can we make monthly returns? Publication date: 03.06.2021
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Can we make monthly returns?..Q. Our business recently got into serious VAT arrears with HMRC. Can we submit and pay monthly VAT returns in the future? This would help us to keep on top of the cash-flow challenges. A. HMRC’s policy is to only allow monthly returns to be submitted by repayment traders and not VAT payers. The repayments must be submitted...
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Can clients claim home to office travel? Publication date: 30.04.2020
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Several of your clients and their employees are working from home due to the coronavirus lockdown. If any of them need to travel to the office, e.g. to collect post, can they be paid a mileage expense tax free?
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Welcome delay to final phase of MTD Publication date: 30.04.2020
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The final phase of Making Tax Digital for VAT has been deferred as HMRC looks to ease pressure on businesses during the pandemic. What’s on ice, when will it be back, and how can you best keep up to date with new developments?
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Are clients aware of the NMW rule changes? Publication date: 30.04.2020
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The national minimum wage increases went ahead as planned in April 2020. However, the new rates aren’t the only thing to have changed. What else do you need to make your clients aware of?
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Is VAT deregistration a sensible option? Publication date: 30.04.2020
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Many businesses have had to stop trading as result of the coronavirus crisis and others have suffered reduced sales, which could be a long-term problem. Is it possible to deregister some of your clients from VAT, and what do you need to be aware of if so?
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The family home: tax on divorce in 2020/21 Publication date: 30.04.2020
Article database
Two of your long-standing clients are contemplating divorce after a long marriage. This is amicable, though obviously stressful, and they have requested your advice on avoiding tax charges. Why might a quiet 2020 rule change lead to issues?
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Place of supply rules: don’t get caught out by exceptions Publication date: 30.04.2020
Article database
In most cases clients supplying services to overseas customers don’t need to charge UK VAT. However, there are exceptions to this. When do these apply, and will things change after the transitional period ends on 31 December 2020?
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Changes to entrepreneurs’ relief Publication date: 30.04.2020
Article database
Changes to entrepreneurs’ relief..Budget. With everything else happening in the world, 11 March 2020 already feels like a long time ago. However, the 2020 Budget contained some key tax changes that shouldn’t be overlooked. Lifetime. One of the most important measures was that the lifetime limit for gains that can qualify for entrepreneurs’...
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Employment allowance increases for 2020/21 Publication date: 30.04.2020
Article database
Employment allowance increases for 2020/21..Allowance. The employment allowance (EA) was introduced to reduce employers’ NI contributions back in 2014, and has had minor amendments since. Budget 2020 announced that the EA would increase to £4,000 for 2020/21. Whilst this is welcome, don’t forget that there are some other changes to consider. These...
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