- : Year 08, issue 07

 
Inheritance tax planning: the importance of domicile Publication date: 01.12.2021
Article database
A client in their 50s wants to start looking at inheritance tax (IHT) planning. They have not always lived in the UK and are unsure what their legal domicile is likely to be, though they are currently UK resident. What do you need to consider, and what planning opportunities may exist if it transpires that they are not UK domiciled?
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Risk to capital: what does it mean in practice? Publication date: 01.12.2021
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One of your clients is looking to raise finance by issuing shares under the enterprise investment scheme. However, they are struggling to understand the risk to capital condition. What can you advise, and what else do they need to look out for?
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Budget 2021: how does it affect the super-deduction? Publication date: 01.12.2021
Article database
The 2021 Autumn Budget extended the temporary increase in the annual investment allowance (AIA) until 31 March 2023. With the super-deduction window due to close on the same date, what should you be advising clients looking to buy capital assets?
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Buying a customer list: can clients claim tax relief? Publication date: 01.12.2021
Article database
You have two clients planning to buy a customer list, both asking about the potential for tax relief for intangible assets. One operates via a limited company, the other is a sole trader. Why should your advice be different for each?
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Client hasn’t received a VAT number Publication date: 01.12.2021
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A client has recently hit the VAT registration threshold and duly completed the necessary forms. However, they have still not received their VAT number. Now a customer is refusing to pay the VAT element of their invoice. What should you advise here?
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Applying the part disposal rules in practice Publication date: 01.12.2021
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One of your clients has made a number of part disposals to help raise cash during the pandemic, including a piece of land, some shares, a leasehold interest, and part of a set of antique furniture. What should you advise them regarding the gains?
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Business splitting to save VAT Publication date: 01.12.2021
Article database
One of your clients is approaching the VAT registration threshold. She’d like to avoid this because her customers cannot claim input tax. She wants to split the business into two separate entities to avert a problem. But is this possible and how will HMRC react?
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Budget confirms basis periods reform Publication date: 01.12.2021
Article database
The 2021 Autumn Budget confirmed that the basis period reform will go ahead, albeit one year later than previously planned. Which clients should you be prioritising, and what should you be advising them to do?
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Undelivered mail sees penalties cancelled Publication date: 01.12.2021
Article database
Undelivered mail sees penalties cancelled..Anderson v HMRC. The taxpayer (A) was not required to complete self-assessment tax returns. However, he was contacted by HMRC to inform him that he was liable to the high income child benefit charge in respect of benefits paid to his partner for four tax years. A accepted that the charge was payable, as the...
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Supply of medical staff not exempt Publication date: 01.12.2021
Article database
Supply of medical staff not exempt..Mainpay (Ltd) v HMRC. The taxpayer (M) supplied staff to a medical agency. M treated the supplies as medical care, and so did not charge VAT. HMRC argued that they were supplying staff not care and raised assessments of more than £160,000. Law. Previous case law has found that a supply of doctors was that of services...
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