- : Year 11, issue 05?cookieChecked=1%2F%2F%2F%2F%2F

 
How did disputed capital loss relief claim succeed? Publication date: 26.09.2024
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Earlier in 2024, the First-tier Tribunal heard a case where an individual was seeking to claim loss relief after an investment he made failed. HMRC refused, but the appeal succeeded - despite HMRC’s argument seeming valid. What happened?
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Sidestepping a trap when selling your family company Publication date: 26.09.2024
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Your client runs a trading company with their spouse. He is a shareholder and director, and his spouse is a shareholder and charges the company for occasional freelance work. They intend to retire early next year, and will seek to liquidate the company. Why do they have a potential tax problem?
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Prepare for the 2023/24 PSA payment date Publication date: 26.09.2024
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Clients who had a PAYE settlement agreement (PSA) in place for the 2023/24 tax year will need to submit calculations of the tax and Class 1B NI due under the agreement ahead of the October payment deadline. What procedures should be followed?
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Residential conversions: reducing the VAT bill Publication date: 26.09.2024
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One of your clients will purchase the freehold of a commercial building and get planning permission to convert it into dwellings and either sell or rent them out. What issues must they consider to minimise their VAT bill?
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Did avoidance scheme work? Publication date: 26.09.2024
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Did avoidance scheme work?..Carvajal & Ors v HMRC. Mrs Fleet (F) entered into a tax avoidance arrangement involving a loan from a finance company to a trust set up by F, with F giving a guarantee for any amounts. A loan of £1.4m was advanced shortly before F died. The executors included the £1.4m as a liability in the inheritance tax (IHT) account....
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Did computer-based tool qualify for R&D tax credits? Publication date: 26.09.2024
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Did computer-based tool qualify for R&D tax credits?..Get Onboard Ltd v HMRC. Get Onboard Ltd (G) developed an application utilising artificial intelligence. HMRC refused a claim for research and development (R&D) tax relief. Law. The criteria for qualifying R&D activities are set out by the Department for Science, Innovation and Technology...
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Student loan payrolling problem Publication date: 26.09.2024
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Many employers are moving toward payrolling benefits in kind ahead of it becoming mandatory. However, the ICAEW has flagged an issue for employees who are in student or postgraduate loan repayment. What’s the problem?
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FHLs: any opportunity for advance planning? Publication date: 26.09.2024
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The new government is going ahead with the withdrawal of the advantageous furnished holiday lettings (FHL) rules from April 2025. What’s happening, how will your clients be affected and what advice can you give them now?
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Directors’ loans: corporate and personal tax implications Publication date: 26.09.2024
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You have recently engaged two new company clients and their director shareholders. Both directors have outstanding balances with their company; one is in credit whilst the other is overdrawn. What are the tax implications for the companies and directors?
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HMRC U-turns on termination payments Publication date: 23.02.2021
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If your business changed how it deals with cancellation fees or termination payments, be aware that HMRC has now U-turned on its announcement to make the change retrospective. What do you need to do?
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