- : Year 09, issue 08

 
Shares: an alternative to paying cash bonuses? Publication date: 14.12.2022
Article database
Your client is a company that usually pays an annual cash bonus to its key employees. However, the CEO has asked whether using share-based remuneration would be better given the current economic outlook. What are the tax implications?
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R&D changes for April 2023 Publication date: 14.12.2022
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If you have clients that claim relief for research and development expenditure, they will be affected by an announcement from the November 2022 Autumn Statement. What do you need to advise them?
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Optimising loss relief for mixed property businesses Publication date: 14.12.2022
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A client has both residential and non-residential properties which are let to third parties. You’re preparing the tax return and note that some properties made a profit and some were loss making. How can you ensure maximum relief for the property losses?
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Can clients claim capital allowances on leased assets? Publication date: 14.12.2022
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A client wants to know whether they can claim capital allowances (as a lessee) for an item of machinery with a lease term of six years. What options for relief are available?
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Advising on the bad debt relief rules Publication date: 14.12.2022
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The economic climate means that some of your clients will incur increased bad debts. What advice regarding bad debt relief can you give to ensure that VAT is not a cost to their business?
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More people to be caught in CGT net Publication date: 14.12.2022
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For once, the rumoured changes to capital gains tax (CGT) swirling before the Autumn Statement proved to have some truth to them. What was announced, and what will you and your clients need to be particularly careful about?
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Late appeal was not justified Publication date: 14.12.2022
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Late appeal was not justified..Green v HMRC. Mrs Green (G) received assessments from HMRC in January 2020. Her accountant notified appeals in December 2020, but HMRC refused to consider them on the basis they were out of time. Law. The legislation in s.31A Taxes Management Act 1970 (TMA) is clear that an appeal against an assessment must be...
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Compensation was taxable in full Publication date: 14.12.2022
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Compensation was taxable in full..Mrs A v HMRC. Mrs A had raised a grievance for sexual harassment and bullying against her employer. The employer had rejected it, but when the matter was escalated to an employment tribunal, the parties negotiated a settlement agreement which saw her receive more than £1 million in compensation in exchange for confidentiality...
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Is incorporation still worthwhile? Publication date: 14.12.2022
Article database
Following months of uncertainty, the Autumn Statement finally clarified what changes affecting small company owners’ profit extraction would be retained. What are the key points, and is incorporation still worthwhile for growing businesses?
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HMRC warning on import VAT errors Publication date: 07.06.2019
Article database
HMRC has identified a problem with businesses incorrectly claiming VAT on imports. What is the problem and how can you ensure you don’t miss out on legitimate VAT recovery?
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