- : Year 08, issue 09

 
Profit extraction 2021/22 Publication date: 25.01.2022
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With the 5 April tax year end in sight, now is the time to look at profit extraction with your small company clients. What specific considerations might affect your advice this year?
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Clients missing out on VAT concessions? Publication date: 25.01.2022
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Some of your clients might have incurred an unexpected VAT problem, such as paying VAT to a supplier who is not registered. HMRC often applies commonsense VAT concessions to help such situations. What are the main ones you should know about?
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Clarifying the position for late filers Publication date: 25.01.2022
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Following HMRC’s decision to offer a one-month reprieve for late tax returns this year, it’s likely that you will have at least some client returns to file in February 2022. What’s the position for late filing in respect of penalties?
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HMRC made to refund Class 3 NI payments Publication date: 25.01.2022
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HMRC made to refund Class 3 NI payments..Bradley v HMRC. Bradley (B) was 46 and had just six qualifying years of NI contributions to ensure a full entitlement to the state retirement pension (SRP). However, in 2015 she ceased employment due to apparent workplace bullying, and suffered from anxiety about finding a new job out of fear this would continue....
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Documents not “reasonably required” Publication date: 25.01.2022
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Documents not “reasonably required”..Metropolitan International Schools Ltd v HMRC. Metropolitan International Schools (M) received information notices from HMRC, which it appealed against - partly on the basis that the records were not all “reasonably required”. Law. A notice can demand records that are relevant to the issues that prompted...
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Ensure clients don’t fall foul of the anti-phoenixing rules Publication date: 25.01.2022
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The two shareholders of one of your corporate clients wish to go their own way and liquidate the trading company. Will their new business ventures trigger the anti-phoenixing rules, and what alternative solution can you suggest if so?
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Can salary sacrifice save money with pension schemes? Publication date: 25.01.2022
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Your client operates an employer pension scheme where contributions are made by both the employer and the employees. How could a salary sacrifice arrangement save both parties money without impacting the level of savings?
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Limited company sole director risks Publication date: 25.01.2022
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Directors often have misconceptions regarding their remuneration. This can sometimes have consequences for you as the advisor. What does a recent High Court decision underline the importance of impressing on clients?
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Migating the tax when an investment bond matures Publication date: 25.01.2022
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A higher rate taxpayer client invests heavily in insurance investment bonds. A particularly well-performing bond is due to mature in June 2022, and they are asking if there is any way to reduce the income tax charge. What might you suggest?
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St Brendan’s Sixth Form College v HMRC [2018] UKFTT 128 (TC). Zero-rating. Publication date: 29.06.2018
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St Brendan’s Sixth Form College v HMRC [2018] UKFTT 128 (TC). Zero-rating...The case. This was an appeal by St Brendan’s (B) against a decision of HMRC that certain construction works carried out for B were liable to VAT at the standard rate and were not zero-rated. The facts. The work in question was the construction of a new block, Building D,...
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