- : Year 09, issue 03

 
Super-deduction guidance published Publication date: 16.06.2022
Article database
HMRC has published guidance relating to the super-deduction, which is available to clients for expenditure incurred before 31 March 2023. What are the highlights?
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Avoiding issues when splitting income between spouses Publication date: 16.06.2022
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Due to the forthcoming increase in the main corporation tax rate, a client intends to issue his spouse with 50% of the share capital in his company via a new issue of non-voting B shares. Is there a settlements legislation issue here?
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How to minimise double taxation Publication date: 16.06.2022
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One of your new clients is internationally mobile. They are concerned that paying tax in several countries may mean they are overpaying. What are the key things clients should know about double tax treaties, and what implications do they have for UK tax returns?
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How to help employees with the NI increase Publication date: 16.06.2022
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Your client has several employees that have been affected by the recent NI rate increase. They have asked you for any creative ideas to help increase their pay packages. Why might salary sacrifice be an unexpected solution?
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Gift of company shares - avoid an unexpected trap Publication date: 16.06.2022
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Two of your director shareholder clients are about to make a gift of shares and want to claim gift holdover relief, but how can two seemingly similar gifts produce two very different outcomes?
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Planning opportunities for non-domiciled clients Publication date: 16.06.2022
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The concept of domicile status was recently the subject of a media storm. A non-domiciled client has now asked if you can help them minimise their UK inheritance tax (IHT) exposure as they will shortly become deemed UK-domiciled. What could you advise?
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Are clients supplying more than land to their tenants? Publication date: 16.06.2022
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Many of your clients sublet part of their trading premises to earn income, especially as more employees are now homeworking. Rental income is exempt from VAT as a land supply, but could additional services provided mean your clients have a VAT issue?
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White space entry did not prevent discovery Publication date: 16.06.2022
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White space entry did not prevent discovery..T&A Johnson v HMRC. The taxpayers (J) purchased a financial product (a vanilla hedging swap) in 2007. The Financial Conduct Authority later held that purchasers of such products should be paid compensation. J were awarded £101,245 including interest. J’s agent completed their returns with an entry...
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Risk to capital condition was met Publication date: 16.06.2022
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Risk to capital condition was met..Inferno Films Ltd v HMRC. The company (I) issued shares to assist with fundraising. I completed an enterprise investment scheme compliance statement, but HMRC refused permission to issue certificates on the basis that the risk to capital condition wasn’t met. Law. For the condition to be met, the company must show...
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Claim VAT on a new house build? Publication date: 02.01.2019
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Claim VAT on a new house build?..Q. My wife and I have just bought a plot of land. We intend to build a new house on the land and sell it. Can we register for VAT and claim input tax on our building costs? A. The answer is “yes”. There are two important points here: Jointly owned land is classed as a partnership for VAT purposes. Some advisors incorrectly...
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