- : Year 08, issue 02?issue=02&offset=2&volume=08

 
Should clients disincorporate ahead of 2023 rate hike? Publication date: 25.05.2021
Article database
One of your clients incorporated in 2019 to lower their effective tax rate. With Budget 2021 announcing an increase in the main corporation tax rate, should they now be considering disincorporating and, if so, what planning needs to be undertaken?
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Maximising the benefit of gift aid Publication date: 25.05.2021
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Gift aid can provide a valuable tax break for higher or additional rate clients. With coronavirus affecting many of them, what additional points should you be looking out for when advising them this year?
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The new non-resident surcharge Publication date: 25.05.2021
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With effect from 1 April 2021 a new stamp duty land tax non-resident surcharge will apply to the purchase of UK residential property. What are they key points to be aware of and why might you be asked to advise on your client’s purchase?
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MTD for corporation tax Publication date: 25.05.2021
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The government consulted on Making Tax Digital for Corporation Tax in the first quarter of 2021. Rollout is some way off, but what should you be doing now to best help your clients?
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Can you claim input tax on a new car? Publication date: 25.05.2021
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Your clients can usually claim input tax when they buy a van or commercial vehicle for their business but the input tax block on buying new cars means claims are much more restricted. Is there a way around this problem in some cases?
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New rate makes company loans cheap Publication date: 25.05.2021
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New rate makes company loans cheap..ORI. The official rate of interest (ORI) is the rate HMRC uses to work out the cash equivalent of employer-provided loans. The basic premise is that loans to employees are generally made with no interest charged, and so HMRC works out a notional interest charge using the ORI. This is the deemed saving to the employee,...
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SEISS email scam warning Publication date: 25.05.2021
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SEISS email scam warning..SEISS. The fourth Self-Employment Income Support Scheme (SEISS) grant portal is now open. Already it appears that fraudsters are targeting traders in an attempt to persuade them to divulge personal information. The scam takes the form of an email containing a link to apply for the newly available grant, whereupon the unfortunate...
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Does investors’ relief apply to a client’s share disposal? Publication date: 25.05.2021
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A client has recently sold shares they purchased in 2017 in a friend’s company. The company experienced significant growth and was bought out by a bigger company. Your client has never worked for the company. Could a valuable tax relief be available?
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Litton & Thorner’s Community Hall v HMRC [2017] UKFTT 674 (TC). Zero rate Publication date: 30.11.2017
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Litton & Thorner’s Community Hall v HMRC [2017] UKFTT 674 (TC). Zero rate..The case. This was an appeal against a decision by HMRC that work undertaken to the Community Hall (C) did not qualify for zero-rating. The facts. Following an OFSTED inspection of the local primary school, the local community agreed to build a village hall that would be...
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Latest from HMRC Publication date: 30.11.2017
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Latest from HMRC..VAT Notice 703. Export of goods from the UKThe following changes to the November 2013 version have been made:Paragraph 2.8 - Which countries and territories are part of the EC Fiscal (VAT) area? Cyprus has been amended to reflect which areas are included or excluded. The fifth bullet point in Paragraph 2.9 - Countries and territories...
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