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Have you become UK domiciled by the back door? Publication date: 08.09.2022
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Until relatively recently, it was possible to be UK resident but non-domiciled on a permanent basis. This could protect foreign income and gains from UK tax, albeit with the payment of a charge. What’s changed and how can our tool help?
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Can you spread the bill if there are no proceeds? Publication date: 08.09.2022
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If you sell an asset but aren’t receiving all the payment upfront, you still have to pay tax on any gain. How can our template claim help secure payment in instalments?
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What is your small company worth? Publication date: 08.09.2022
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You are the sole director and shareholder of a trading company. You are approaching retirement, and your children do not wish to take over the business, so you are looking to sell. How can our calculator help with your valuation?
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Tax on failed lifetime gifts - which value is taxed? Publication date: 08.09.2022
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Most people know that if you make a gift of value but die within seven years, the gift is taxable. However, what happens if the asset gifted has suffered a fall in value in the interim, and how can our document save money?
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Can I reclaim tax where there is no gain? Publication date: 08.09.2022
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Can I reclaim tax where there is no gain?..Q. I accepted an offer for my sole trade business four years ago. The deal involved some cash up front, plus an earn-out which was valued at £100,000 for tax purposes. I have just received a cheque for £50,000 with a letter setting out the performance of the business over the last five years. I think the...
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What is deductible if IR35 applies? Publication date: 08.09.2022
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What is deductible if IR35 applies?..Q. I am a contractor and work for a handful of regular clients as an external consultant. I have been doing this for many years, always through a company. My wife is also a director of the company. HMRC is arguing that because of the relatively fixed nature of the work I am really an employee of some of the clients....
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Reduce payments on account? Publication date: 08.09.2022
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The second payment on account for 2021/22 was due on 31 July 2022. However, with the cost-of-living crisis deepening, you may not have been able to pay this in full. Could you claim to reduce it and save interest?
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Avoiding problems with first-time buyer relief Publication date: 08.09.2022
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Relief from stamp duty land tax is available to first-time buyers of residential property. However, there are certain problems to look out for. Can you avoid falling into a trap, and how can our calculator help?
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Securing holdover relief on gifts of non-business assets Publication date: 30.06.2021
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Two of your married clients are looking to undertake some inheritance tax (IHT) planning. They would like to gift shares in their investment company to their children but want to mitigate any tax charges. Can you help secure holdover relief?
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Are your clients overlooking reportable property gains? Publication date: 30.06.2021
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Since April 2020 any disposal of UK residential property where there is tax to pay must be notified to HMRC under the 30-day reporting rules. With penalties imposed for missing the deadline, which occasions of charge might your clients overlook?
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