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Tax hikes for 2022/23 confirmed Publication date: 29.09.2021
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On 7 September 2021 the government confirmed some tax and NI rates would increase to help fund the NHS and social care. How will the changes affect your clients?
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Holding company alternative to share exchange Publication date: 29.09.2021
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One of your clients operates two trading companies and wants to insert a holding company above them. A share-for-share exchange is one option, but what alternative might you consider and why?
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Preserving qualifying status for 2020/21 Publication date: 29.09.2021
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The lockdowns of 2020 mean that clients with furnished holiday lets could fail to meet the qualifying conditions for the 2020/21 year. How can you help them maintain the qualifying status, and why is it important?
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Ensure qualifying assets aren’t overlooked for BPR Publication date: 29.09.2021
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A longstanding client has recently died and you are assisting the solicitors with the business property relief claim in respect of a trading company. What can you do to ensure maximum relief is obtained?
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Does a partnership arrangement create a s.455 charge? Publication date: 29.09.2021
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Your client is a director and shareholder of a company. She wants to use company funds to lend two of her friends money which will fund a new partnership. However, as she will be involved in the partnership, will the loans to participators rules apply?
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Are you overlooking the value shifting rules? Publication date: 29.09.2021
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The value shifting rules can apply a tax charge to a transaction in certain circumstances. Your clients are unlikely to be aware of the rules, so you will need to advise them accordingly. What circumstances should you be looking out for?
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VAT trading challenges in a post-coronavirus world Publication date: 29.09.2021
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The pandemic has resulted in more self-employed people and this trend is likely to continue. What VAT issues should you keep in mind for clients as the country starts to move on?
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Settlement opportunity for film schemes Publication date: 29.09.2021
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Settlement opportunity for film schemes..Settlement. HMRC has launched a new settlement opportunity that you should bring to the attention of affected clients. Dubbed one of the biggest in UK tax history, the opportunity is aimed at any clients who are current or former members of any of the contentious Eclipse LLPs. Dry tax. Part of the issue surrounding...
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Latest changes take effect from 1 September Publication date: 29.09.2021
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Latest changes take effect from 1 September..Increase. As petrol prices have been increasing, it’s no surprise that the latest advisory fuel rates (AFR) for company cars have gone up. In fact, the rates have all increased by 1p per mile, with the exception of the rate for diesel cars with an engine size of more than 2,000cc - which increases...
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Lloyds Banking Group v HMRC [2017] UKFTT 835 (TC). Was a supply made? Publication date: 05.03.2018
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Lloyds Banking Group v HMRC [2017] UKFTT 835 (TC). Was a supply made?..The case. This case concerned the VAT treatment of payments in respect of redundancy costs made by Bank of Scotland (S) (a member of the Lloyds Banking Group (L) VAT group), following the closure of its business in Ireland, and the transfer of the winding-down operation and its employees...
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