- : Year 07, issue 11?issue=11&offset=2&volume=07

 
Which salary level? Publication date: 12.05.2022
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Which salary level?..Q. I am looking to optimise my salary for 2022/23 following the changes to the NI threshold. I am currently planning to vote £9,100 to my director’s loan account in March 2023, as this is equal to the secondary NI threshold, and this produced the best result last year. I am the only shareholder and director of my business....
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Should I pay the charge? Publication date: 12.05.2022
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Should I pay the charge?..Q. I am non-domiciled and moved to the UK in 2019. My only UK income is from my employer, but I have income overseas that I do not use here. I recently read about the Chancellor’s wife using a special scheme and want to use it as well. Am I correct that there will be a charge for this? A. The election you are referring to...
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Tax rises shunned - for now Publication date: 26.03.2021
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The 2021 Spring Budget was much quieter than expected in terms of tax changes, but there were still some important things to make clients aware of. What are the key points to bring to their attention?
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Make sure BPR isn’t wasted when the will is drafted Publication date: 26.03.2021
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A new client has recently updated their will. Their estate includes trading company shares which fall into the residue, and a legacy to their spouse. Could the way the will is drafted mean a loss of business property relief?
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Payroll year end: the dos and don’ts Publication date: 26.03.2021
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Several of your clients have asked for your help with their PAYE filing for 2020/21. Payroll isn’t a service you normally offer, so what are the key things to close 2020/21 down and open 2021/22?
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Member and employee of an LLP? Publication date: 26.03.2021
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A recent tribunal case considered a claim by the partner in a limited liability partnership (LLP) that he should have been taxed as an employee at certain relevant times. Is it possible to cherry pick employment status in this way or do the salaried member rules bite?
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Corporation tax loss relief for investment companies Publication date: 26.03.2021
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A client’s company makes investments into other companies. One of these investee companies is struggling following lockdown, and your client has decided to sell the shares at a big loss. Can they claim corporation tax loss relief?
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Money laundering obligations revisited Publication date: 26.03.2021
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The National Risk Assessment report on money laundering and terrorist financing stresses that the risk of money laundering through accountants remains high. What do you need to be aware of, and what indicators should you look out for?
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Post-Brexit VAT: tips, traps and pitfalls Publication date: 26.03.2021
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Your client’s trade involves exporting goods from a GB warehouse to private customers in several countries. What VAT issues must they consider to ensure these sales will not encounter problems when the goods arrive in the customer’s country?
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How will the super-deduction work? Publication date: 26.03.2021
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How will the super-deduction work?..Budget announcement. The 2021 Spring Budget contained details of a new super-deduction for two years. However, there has been some confusion over which businesses will be eligible and how it will interact with the annual investment allowance (AIA). Companies only. The first point can be cleared up relatively easily....
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