- : Year 09, issue 06?issue=06&offset=1&volume=09

 
CGT advice for separating couples Publication date: 19.10.2022
Article database
Your clients are married, but have informed you that they separated amicably in January 2022. How might forthcoming changes in the capital gains tax rules for separating couples help them here?
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Gifts of close company shares: is there a tax trap? Publication date: 19.10.2022
Article database
Your client started a company using a bank loan several years ago. Following a successful growth period, they have asked for your advice on gifting shares to other family members. Why might this create an additional income tax bill?
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Is VAT due on surrender fees paid to a landlord? Publication date: 19.10.2022
Article database
Your client has leased their office for many years but they have now asked the landlord if they can leave before the end of the term. An extra payment will be made to cover the loss of rent plus a separate charge for dilapidations. What is the VAT position here?
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Navigating the complicated 2022/23 NI landscape Publication date: 19.10.2022
Article database
Following the Chancellor’s announcement that the 1.25% increase in National Insurance (NI) rates is due to be reversed, what are the rates now applying for 2022/23 and what do clients need to do to accommodate the changes?
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Getting clients ready for the new VAT penalty system Publication date: 19.10.2022
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Some of your clients might have fallen foul of the VAT surcharge regime. It’s being replaced with a completely new penalty regime from January 2023. What will this mean for your clients and what are the pitfalls to avoid?
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Were trustees entitled to relief? Publication date: 19.10.2022
Article database
Were trustees entitled to relief?..The Quentin Skinner 2015 Settlement v HMRC. This case looked at the period of ownership requirement element of the personal company test for entrepreneurs’ relief (ER) (since renamed business asset disposal relief). The issue was whether the beneficiaries had to be “qualifying beneficiaries” throughout the twelve-month...
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Delay in response means reasonable excuse Publication date: 19.10.2022
Article database
Delay in response means reasonable excuse..Watt v HMRC. Ms Watt (W) filed online for the first time in 2019/20, but did not press the “submit” button. She had paid the tax calculated on time. She received a £100 penalty, prompting her to check her tax account, which stated she had paid the correct amount of tax. She appealed against the penalty....
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Property taxes cut for most Publication date: 19.10.2022
Article database
The mini-Budget announced stamp duty land tax cuts for buyers in England and Northern Ireland. What were the main changes?
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How to minimise tax on disposal of land to a developer Publication date: 19.10.2022
Article database
One of your farming clients has received an offer from a property developer for the purchase of their land. What options does your client have to minimise the capital gains tax, and could a tax-free sale be possible?
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Guidance on exemptions published Publication date: 28.03.2019
Article database
HMRC has finally published guidance about when a business might be exempt from the requirements of Making Tax Digital (MTD) after April 2019. How do you secure and request an exemption?
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