- : Year 09, issue 10

 
When does reverse charge apply to overseas supplies? Publication date: 24.02.2023
Article database
Reverse charge accounting is a way of reducing domestic VAT fraud. As well as construction services, it applies to certain overseas transactions. How can you help clients apply the rules correctly for the supplies they make and receive?
More
Pundit wins IR35 row Publication date: 24.02.2023
Article database
Pundit wins IR35 row..S & L Barnes Ltd v HMRC. Stuart Barnes (B) is a former rugby player who now acts as a pundit. He is also an occasional writer and commentator. B’s services are provided through a limited company (S). HMRC sought to apply IR35 to contracts between S and Sky Sports (note the periods affected preceded the off-payroll rules so...
More
Gifts were taxable earnings Publication date: 24.02.2023
Article database
Gifts were taxable earnings..Gain Capital Ltd v HMRC. Two employees of Gain Capital Ltd (G) were gifted cash to settle outstanding loans. HMRC sought to tax the gifts as earnings. The company argued that the gifts were made under a contingent liability. Law. Where cash payments are derived from an employment in recognition of service, it’s very difficult...
More
Advising clients that work through an intermediary Publication date: 24.02.2023
Article database
Your client engages workers who provide their services through intermediaries, such as personal service companies. After an announcement in September 2022 that the off-payroll working rules were to be repealed, followed by a swift U-turn, what does your client now need to do in order to ensure that they comply with the rules?
More
Don’t forget to revalue property Publication date: 24.02.2023
Article database
The annual tax on enveloped dwellings (ATED) is now ten years old. But as well as the annual uplift in the charges, 2023/24 is also a “revaluation year”. What does this mean for clients?
More
HICBC catching more clients Publication date: 24.02.2023
Article database
With the £50,000 threshold now stealthily catching even basic rate taxpayers, some of your clients may fall within the claws of the high income child benefit charge (HICBC) for the first time. What are the risks and how can they be mitigated?
More
Claiming relief when family home’s been sold Publication date: 24.02.2023
Article database
Your client’s mother has recently died. During her final years she lived in a care home, and sold her property to pay the fees. Your client believes they have lost the right to claim the residence nil rate band as a result. What can you advise?
More
Improving medium term tax efficiency Publication date: 24.02.2023
Article database
Your client made a successful seed enterprise investment scheme investment four years ago. She wants to sell her shares to make further efficient investments, but the company can’t afford to give up that much working capital. Can you suggest a tax-efficient solution?
More
Is car buying through the company more efficient? Publication date: 24.02.2023
Article database
Your client is the owner manager of a small company. They want to buy a new car. What are the different ways of purchasing it, and is it more tax efficient to buy through the business or pay personally?
More
Incorporating tax efficiently in 2023 Publication date: 24.02.2023
Article database
Your client is a successful sole trader. In order to enjoy more flexibility over his income tax and NI, he is looking to incorporate the business with his civil partner as a second director shareholder. What will be the most efficient method?
More

Filter results

You can always narrow/broaden your result by checking and unchecking resources and/or topics and keywords.

Topics and keywords

Last updated: 20.03.2026
Search

More from Indicator - FL Memo Ltd