- : Year 07, issue 08?issue=08&offset=2&volume=07

 
Have I lost the CGT exemption? Publication date: 07.02.2022
Article database
Have I lost the CGT exemption?..Q. I made an investment through the enterprise investment scheme (EIS) in 2016/17. I didn’t claim income tax relief as my tax bill was very small - I just wanted to enjoy the capital gains tax (CGT) exemption on the shares which I believe will increase. Is this correct? A. Unfortunately not. In order to claim the CGT...
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Rates and thresholds for 2021/22 Publication date: 22.12.2020
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The 2020 Autumn Spending Review confirmed the approach to the personal allowance and basic rate for 2021/22. What do you need to know?
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How to structure a company merger tax efficiently Publication date: 22.12.2020
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One of your corporate clients has agreed to join forces with a competitor and operate the combined businesses as a joint venture. How can the reconstruction reliefs be used to undertake the company merger tax efficiently?
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Dividends, coronavirus and the distributable profits trap Publication date: 22.12.2020
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Your client is single director company. It paid a dividend to the sole shareholder over the summer, but due to coronavirus it doesn’t have distributable profits to cover it, and the shareholder can’t afford to repay it. What should you advise?
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Using pension recycling to help fund coronavirus shortfall Publication date: 22.12.2020
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Your client’s company is struggling for cash due to the second coronavirus lockdown. It has approached its bank for a loan but the interest rate being offered is eye-watering. How could your client use pension recycling as a tax-efficient alternative?
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Enhancing the tax-free element of termination payments Publication date: 22.12.2020
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There have been new rules governing the treatment of termination payments in effect since April 2020. Sadly, many clients will be dealing with these first hand sooner than they would have expected. How can you help improve the efficiency of such payments?
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Should rumours of increased CGT rates cause concern? Publication date: 22.12.2020
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The Office of Tax Simplification has made a number of recommendations to the government, including aligning capital gains tax (CGT) rates with income tax. What should you be advising clients who believe that rates will increase in 2021?
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End of Brexit transitional period: trading in services Publication date: 22.12.2020
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The end of the Brexit transitional period was 31 December 2020. For your clients that buy and sell services, rather than goods, most issues will remain the same. However, what two key changes do you need to advise them about?
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Chancellor confirms April 2021 NLW increase Publication date: 22.12.2020
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Chancellor confirms April 2021 NLW increase..Listening. The Spending Review 2020 (see Follow up ) contained some important announcements regarding the national living wage (NLW). Firstly, the government has accepted an independent commission’s recommendation to extend the NLW to 23 and 24 year olds. Previously, the NLW only applied to the over 25s....
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Claims can be made with e-signatures Publication date: 22.12.2020
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Claims can be made with e-signatures..Gift relief. Holdover relief under s.165 Taxation of Chargeable Gains Act 1992 can apply in circumstances where qualifying business assets are transferred for less than their market value. Notably, it is used when making gifts, e.g. of company shares to an adult child for succession planning. Problem. One problem...
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