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Capital allowances reform coming? Publication date: 31.05.2022
Article database
The government has published a policy paper inviting views on a number of potential changes to the capital allowances regime. What ideas are being considered?
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Avoid hidden traps with gift holdover relief Publication date: 31.05.2022
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Holdover relief can provide valuable shelter from capital gains tax, but some of the lesser-known aspects of the rules can result in unexpected tax bills for your client. What do you need to know to avoid these traps?
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Planning ahead for corporation tax changes Publication date: 31.05.2022
Article database
It’s now less than twelve months until major reforms to the corporation tax (CT) regime take effect on 1 April 2023. Why do clients need to consider these now, and how should you advise them to prepare effectively?
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How do clients comply with the PPT? Publication date: 31.05.2022
Article database
Since 1 April 2022, there’s the new plastic packaging tax to consider. Which of your clients are likely to be affected, and what do they need to do to comply with the new reporting requirements?
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Basis period reform: why clients need to act now Publication date: 31.05.2022
Article database
The first impact of basis period reform starts in 2023/24. But why is it important to start planning for it now, and could some options close if you don’t resolve your client strategy sooner rather than later?
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Helping clients navigate employee expenses Publication date: 31.05.2022
Article database
Your client would like to know more about claiming employment-related expenses, and when a deduction may be available for employee travel and subsistence in particular. What key things should you be advising them on?
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When should clients leave a VAT scheme? Publication date: 31.05.2022
Article database
The pandemic will have changed the trading circumstances of many of your clients. Their sales might have increased or they might now have a different mix of customers. The three main VAT schemes might no longer be appropriate but when and how should they leave?
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Behaviour was not deliberate Publication date: 31.05.2022
Article database
Behaviour was not deliberate..Dougan v HMRC. Mr Dougan (D) was a professional musician, who also ran a wine business in France. D’s history of tax compliance was generally poor, and he failed to submit tax returns for nine years. HMRC raised discovery assessments and determinations, and applied penalties. D appealed against the amounts, claiming that...
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Cake or confectionary? Publication date: 31.05.2022
Article database
Cake or confectionary?..Glanbia Milk Ltd v HMRC. Glanbia (G) treated a number of its products (cereal bars and flapjacks) as zero-rated cakes. HMRC argued that they were standard rated confectionary products. Law. Flapjacks and cakes are listed as zero-rated products in VAT Notice 701/14 . The question was whether an ordinary person would think they...
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How to challenge a VAT assessment Publication date: 31.05.2022
Article database
A client has received a VAT assessment for underpaid VAT going back four years. It is described as a “best judgment” assessment but how can you challenge HMRC if you think it’s wrong?
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