- : Year 09, issue 07

 
Tax free employee gifts? Publication date: 15.11.2022
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One of your clients is the director of a growing company. Their sales manager has faced extremely challenging personal circumstances, and the director wants to give them a substantial Christmas gift. The director believes there will be no tax or NI if they buy this personally, rather than via the company. Is this correct?
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First-time landlord: what can be claimed in year one? Publication date: 15.11.2022
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One of your clients became a landlord in 2021/22. She is preparing the accounts for the rental business, and has included a lot of items, including repairs, she says were necessary in preparing the property for letting. What is tax deductible?
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Post-death sales: claiming relief for a fall in value Publication date: 15.11.2022
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A client has been left a significant legacy. This is awaiting probate, but he needs cash to meet his rising household expenses, and notices the value of some assets have fallen. What are his options, keeping inheritance tax (IHT) in mind?
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How to protect assets in an unlimited company? Publication date: 15.11.2022
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A new client owns an unlimited company trading in a relatively high-risk industry. Your client is concerned about asset protection and has asked for your advice. What are the key points with unlimited companies and how should you advise?
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Operating a company share option plan Publication date: 15.11.2022
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A client is looking to set up a share option plan for their employees and is particularly interested in finding out more about the company share option plan (CSOP) following an announcement that it is to be expanded. What are the advantages of using a CSOP, and when is it most appropriate?
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“S’more” success in VAT appeal Publication date: 15.11.2022
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“S’more” success in VAT appeal..Innovative Bites Ltd v HMRC. The company (I) was a retailer of American confectionary and related items. Among its products was an item called “mega marshmallows” - oversized versions of regular marshmallows. It sold these with VAT at 0%. HMRC raised an assessment, arguing that the product was confectionary....
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Public path does not make property mixed use Publication date: 15.11.2022
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Public path does not make property mixed use..Averdieck v HMRC. Mr and Mrs Averdieck (A) bought a property for just under £3 million in 2020. They filed a stamp duty land tax (SDLT) return with the amount due calculated as £258,630 on the basis that the property was residential. However, their agent later asked HMRC to amend the return due to the...
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Seed EIS to be expanded Publication date: 15.11.2022
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While most of the mini-Budget announcements were axed, a welcome reform to the seed enterprise investment scheme (SEIS) is here to stay. What’s happening and when will the changes take place?
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VAT challenges with selling second-hand goods Publication date: 15.11.2022
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Some of your clients might make big profits from selling second-hand goods online. If they account for VAT on the full selling price, are they aware that they could save tax by using a margin scheme instead?
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Managed service companies: mitigate your clients’ risk Publication date: 15.11.2022
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Your client provides the services of themselves, or other individuals, via a limited company. You have some reservations about the arrangement and believe the managed service company rules (MSC) might apply. What are these, and how can the risk be mitigated?
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