- : Year 07, issue 10?issue=10&offset=2&volume=07

 
Can we complete a single return? Publication date: 14.04.2022
Article database
Can we complete a single return?..Q. My company has a very profitable business selling large Christmas trees. Our turnover for the last year was £900,000, and all of this was received in the VAT quarter to 31 December 2021. We had to pay £150,000 to HMRC in January. I have read about annual accounting , and think we are eligible, but don’t...
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What are the limits once I’m non-resident? Publication date: 14.04.2022
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What are the limits once I’m non-resident?..Q. I am planning to leave the UK for a number of years (possibly permanently). How many days can I visit without becoming resident for tax purposes? A. The number of days you can spend in the UK and remain non-resident depends on a number of factors. The best way to check is to use our Tax Residency Status...
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Change basis to claim relief sooner Publication date: 22.02.2021
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Your client has always been profitable but will make a loss in 2020/21. They have asked you to file their return as soon as the tax year ends to use it, but they currently use the cash basis. What problems does this raise and how can you help?
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Raising equity finance - tax incentives for investors Publication date: 22.02.2021
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A client is looking to raise some much-needed capital and has come to see you about issuing further shares. They have asked what tax-efficient schemes might be available to prospective investors. What could you recommend?
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Tax efficiency and savings: diversity in planning Publication date: 22.02.2021
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One of your clients has only a modest pension income. They rely on income generated from a share portfolio to top this up but are increasingly worrying about falling prices and low dividends. What might they look to use to diversify their investments?
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Helping clients that deferred VAT in 2020 catch up Publication date: 22.02.2021
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HMRC has new payment terms for taxpayers who deferred VAT last spring because of coronavirus. How can you help clients get ready for the New Payment Scheme, and what are the pitfalls to avoid?
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Trade hasn’t commenced yet: what reporting is required? Publication date: 22.02.2021
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Your client registered a new company for a side project in March 2020. However, there has been no trade due to coronavirus. They have asked whether they need to submit accounts and a corporation tax return. What do you advise?
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Advising a client who wants to emigrate Publication date: 22.02.2021
Article database
A subscriber’s client has recently won a substantial amount of money. They are looking to move to New Zealand where they have family, and there is a favourable tax regime. As well as the statutory residence test, what key issues should they raise?
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Supplies between landlords and tenants: VAT issues Publication date: 22.02.2021
Article database
VAT on rental income can be a complicated matter. For tenant clients, you will want to maximise any savings in terms of input tax. For landlords, you need to ensure they are accounting for VAT correctly. What issues may arise?
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No significant changes despite virus Publication date: 22.02.2021
Article database
No significant changes despite virus..Rates. Your clients with Scottish taxpayer status will be relieved that the Scottish Budget for 2021/22 didn’t spring any nasty surprises. In particular, the five rates of Scottish income tax will not change. Some of the bands will increase in line with the consumer price index. Assuming the Budget is adopted...
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