- : Year 11, issue 04

 
Proposed transitional rules unveiled Publication date: 27.08.2024
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The abolition of the furnished holiday lettings (FHL) regime was announced back in March 2024. However, the new government has now released further details. What do your clients need to know?
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What’s new with trust IHT charges? Publication date: 27.08.2024
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You’ve recently engaged two new discretionary trust clients which are both approaching their ten-year anniversary. How will the inheritance tax charge be calculated and why might it be a good idea to close one trust before the anniversary and the other after?
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Key points of new R&D merged scheme Publication date: 27.08.2024
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April 2024 saw the start of a new era for research and development (R&D) tax relief. What are the key changes your clients need to be aware of, and why will the position be complicated for the next few years?
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New CIS registration from April 2024 Publication date: 27.08.2024
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In a move to help close the tax gap, changes to the construction industry scheme (CIS) rules took effect from April 2024. If some of your clients are contractors or subcontractors, what advice do you need to give?
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Did loss relief apply in light of arrangements? Publication date: 27.08.2024
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Earlier this year, the First-tier Tribunal (FTT) considered if an individual was entitled to tax relief for losses when a company he invested in went bust. It ought to have been simple but a refinancing deal complicated matters. What was the outcome?
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Why encourage clients to file early? Publication date: 27.08.2024
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HMRC revealed that nearly 300,000 taxpayers filed their 2023/24 tax return in the first week of the 2024/25 tax year. What advantages does early filing offer, and why should you encourage clients to do so?
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Is client’s penalty for “deliberate behaviour” justified? Publication date: 27.08.2024
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HMRC has issued a “best judgement” assessment to one of your clients for underpaid VAT on past returns and also intends to charge a deliberate behaviour penalty. What is the burden of proof and how can your client reduce the penalty or get it cancelled?
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Was HMRC’s pro forma letter sufficient? Publication date: 27.08.2024
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Was HMRC’s pro forma letter sufficient?..Bezant v HMRC. Mr Bezant (B) received a notice to complete a 2021/22 tax return in June 2023, having become liable to the high income child benefit charge. B didn’t dispute this, filing the return in August 2023, well ahead of the 29 September deadline HMRC specified in its notice. He also...
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Were remittances taxable? Publication date: 27.08.2024
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Were remittances taxable?..Alimahomed v HMRC. Mr Alimahomed (A) sold a business, with the proceeds being received into an offshore bank account. He became non-UK resident for five years from 2007, meaning that the funds in the account would have been “clean” capital following the introduction of the remittance basis “matching” rules applicable...
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Company car scheme: considerations for employers Publication date: 27.08.2024
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One of your clients, a medium-sized company, wants to start a company car scheme for senior staff to encourage them to switch to vehicles with lower emissions. What other tax factors should they be aware of, and could salary sacrifice be an efficient way to do things?
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