- : Year 09, issue 05?issue=05&offset=1&volume=09

 
Asset sale or qualifying TOGC? Publication date: 20.09.2022
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Your client is negotiating a business sale that includes a partly tenanted building. HMRC will not confirm whether the sale will qualify as a transfer of a going concern (TOGC) (and not subject to VAT), so how should you advise your client in this respect?
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Mileage payments - government clarifies Publication date: 20.09.2022
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The government has been forced to issue a statement correcting a misleading comment regarding mileage payments. What’s going on and what else has happened that you should make clients aware of?
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HMRC argument was “hyperbole” Publication date: 20.09.2022
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HMRC argument was “hyperbole”..Thursford Enterprises Ltd v HMRC. Thursford Enterprises Ltd (T) holds an annual Christmas show in Norfolk. It claimed theatre tax relief on the basis that the production qualified as “dramatic”. HMRC argued that there needed to be a clear storyline in place to qualify, otherwise things like karaoke could qualify....
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Did additional property tax rates apply? Publication date: 20.09.2022
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Did additional property tax rates apply?..James v WRA. Mr James (J) owned a property located at the end of a terraced row in Wales. He purchased the property next door, and immediately undertook work to create internal access between the two. Work continued to remove the partition wall to create a single large property. The Welsh Revenue Authority had...
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Getting property out of the ATED regime Publication date: 20.09.2022
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Your client’s company owns a residential property. The most recent compulsory valuation date will see them pay more than double their current charge in 2023/24. Can they transfer the property out to the shareholder in an efficient way?
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Are clients’ business club membership costs deductible? Publication date: 20.09.2022
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One of your clients is planning to join a local business association to help network and promote trade. This will give access to a monthly dinner with a guest speaker. Does the business entertainment aspect affect the tax deductibility?
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Ensure clients claim maximum relief for absences Publication date: 20.09.2022
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A client has mentioned that they moved house a year ago but are struggling to sell their old home. They are also about to be seconded by their employer, firstly several hundred miles away in the UK, then overseas. How will this affect their capital gains tax position?
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What are the tax advantages of electric vehicles? Publication date: 20.09.2022
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Following recent hikes in petrol and diesel prices, some of your clients have asked whether now is the time to make the switch to electric company cars, as they understand there are tax benefits of doing so. What tax breaks are available?
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Six months left for tax-efficient social investments Publication date: 20.09.2022
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Social investment tax relief (SITR) has been around since 2014. After being extended, it is set to end on 5 April 2023. Why might your clients want to consider making a qualifying investment before then?
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Selling a company: saving tax using corporate bonds Publication date: 20.09.2022
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Your client has agreed to sell their 100% shareholding in their trading company. The buyer is offering cash, qualifying corporate bonds, or a combination of both. How can you advise your client to structure the consideration to maximise tax savings?
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