- : Year 09, issue 11

 
New corporation tax rate regime begins Publication date: 22.03.2023
Article database
From 1 April 2023, companies with profits in excess of £50,000 will see their corporation tax liabilities increase. This also means that relievable expenses will be more valuable, so what can clients look at to save as much as possible?
More
Expenses for overseas work travel Publication date: 22.03.2023
Article database
Your client is sending an employee overseas for several months to complete a job. They have asked what the tax and NI position will be if they pay for family visits during this period. What do you advise?
More
Builder services: when does 5% VAT apply? Publication date: 22.03.2023
Article database
It’s important that your clients do not charge or pay 20% VAT on their builder services instead of 5%, especially if input tax cannot be claimed. Which jobs qualify for the reduced rate and what are the potential pitfalls?
More
Staff entertainment: what should clients be reporting? Publication date: 22.03.2023
Article database
Your client occasionally provides entertainment to employees. They want advice to ensure they correctly report anything that is taxable, and to take advantage of any exemptions to minimise the liability. What can you advise?
More
New property not “main residence” Publication date: 22.03.2023
Article database
New property not “main residence”..Cohen v HMRC. Mr Cohen (C) was a property investor. He purchased a property (A) which was in need of renovation. He lived in the property for ten days at the end of August 2018. He paid a deposit for a new build property (B) at around the same time. He sold A to his parents in October 2018, and when he...
More
HMRC ordered to close enquiries Publication date: 22.03.2023
Article database
HMRC ordered to close enquiries..Hitchens & Ors v HMRC. Mr Hitchens and two other taxpayers (collectively H) were subject to enquiries by HMRC in respect of offshore income. H and their advisors had provided all of the evidence HMRC required, but the officer persisted with the enquiries for over eight years. Law. A taxpayer can make an application...
More
Budget yields pension changes Publication date: 22.03.2023
Article database
The Budget scrapped the lifetime allowance for pension savings. But there were also further changes in the fine print for your clients to be aware of. What are the key points?
More
Tax trap when extending lease? Publication date: 22.03.2023
Article database
Your client is a tenant in a block of flats. The leaseholders are buying the freehold of the building via a newly formed management company, but should they also extend their leases at the same time? Are there tax issues if they do?
More
Lifetime gifts: BPR trap? Publication date: 22.03.2023
Article database
One of your clients is planning to gift his daughter some valuable AIM shares. The daughter is planning to sell them quickly to raise funds. However, your client thinks there may be tax issues. Is there a business property relief (BPR) issue here?
More
New rules on credit notes Publication date: 01.10.2019
Article database
Since 1 September 2019 you need to be aware of a rule change which affects how you use credit notes to account for price changes. How might the changes affect your business?
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