- : Year 08, issue 11?cookieChecked=1%2F%2F

 
Loss relief for bad investments: loans and equity Publication date: 30.03.2022
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Some of your high net worth clients have made investments in trading businesses which have gone bad due to the pandemic. The investments cover both share and loan investments as well as personal guarantees. What loss reliefs can they claim?
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Online form available for loss claims Publication date: 30.03.2022
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Companies can utilise extended provisions to offset trading losses due to coronavirus support measures. Which years does this relate to, and how does a recent HMRC reminder mean relief can be accessed relatively quickly?
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Can clients make working from home efficient? Publication date: 30.03.2022
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Many clients’ employees (including directors) are still working from home regularly. One client wants to provide the necessary equipment and cover additional household expenses. How can your advice ensure this is done efficiently?
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Pre-trading partnership misses out on entrepreneurs’ relief Publication date: 30.03.2022
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The First-tier Tribunal recently considered whether entrepreneurs’ relief (ER) (since renamed business asset disposal relief (BADR)) could apply to a disposal of assets by a partnership that hadn’t commenced trading. What was the decision and what can clients learn from it?
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Can clients use a company to purchase their home? Publication date: 30.03.2022
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One of your clients is moving home. They have been approved for a mortgage, but seem adamant that they can save money by using their cash-rich company to buy it instead. Is this the case, and can you suggest an alternative if not?
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Are clients’ cash buffers leading to an IHT bill? Publication date: 30.03.2022
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You recently had a meeting with an elderly client who is the sole shareholder and director of a trading company. The client believes his shares will be covered by business property relief, but how might his cash hoarding following the pandemic affect this?
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Change to VAT rules on termination fees from April Publication date: 30.03.2022
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Some of your clients might receive income or pay suppliers to end specific contracts. HMRC has announced a change to the VAT rules for early termination fees and compensation payments. What should you advise your clients about the change?
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Occupation of residence lacked “permanence” Publication date: 30.03.2022
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Occupation of residence lacked “permanence”..Campbell v HMRC. The taxpayer, C, received discovery assessments from HMRC in respect of four properties that had been bought and sold in a five-year period. C claimed private residence relief (PRR) in respect of each. He said that there was an intention to live in each property when purchased, but was...
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Car boot sale events were exempt supplies Publication date: 30.03.2022
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Car boot sale events were exempt supplies..Rufforth Park Ltd v HMRC. The taxpayer, R, organised car boot sales for over 40 years, and always treated the fees charged to sellers as exempt for VAT purposes. HMRC claimed that the events were of high repute, and the associated advertising provided by the organiser meant the fees should be standard-rated....
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How do you treat sales to the Crown Dependencies? Publication date: 28.09.2018
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The VAT treatment of sales to the UK, EU and non-EU customers differs, but many businesses get confused when it comes to the Channel Islands and the Isle of Man. How can you be sure of getting it right?
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