- : Year 11, issue 06?cookieChecked=1%2F

 
Private school fees and VAT Publication date: 28.10.2024
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Your client is a private school and has never registered for VAT. But that will change on 1 January 2025 when fees and boarding charges supplied to pupils will be subject to VAT. What challenges does the law change create for your client?
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Issues following lifetime allowance abolition Publication date: 28.10.2024
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One of your clients has recently received a letter from her pension company, telling her that she has used some of her pensions lifetime allowance (LTA). As this has been abolished, can she ignore the letter?
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What clients need to know about transfer pricing Publication date: 28.10.2024
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Your client has a lucrative opportunity to sell a product manufactured abroad in the UK. A subsidiary company will be set up to purchase the product and sell it to the UK company for distribution. What specific rules does your client need to be aware of?
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Had business activities changed for IHT relief? Publication date: 28.10.2024
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Had business activities changed for IHT relief?..Executors of Pearce (dec) v HMRC. Mrs Pearce (Mrs P) had carried on a fishery business for 17 years, having taken over when her husband died. Mr P had built a profitable stocked fishery business. However, shortly after Mrs P took over, the Environment Agency became aware of the impact of stocked...
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Did HMRC error mean a refund was due? Publication date: 28.10.2024
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Did HMRC error mean a refund was due?..Sewell v HMRC. Mr Sewell (S) built a static caravan, and sought HMRC’s advice as to whether a refund was due under the DIY housebuilders’ scheme. The officer he spoke to said that builder services would be zero-rated. However, the refund claim was denied upon submission as caravans are excluded from the DIY...
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Urge clients to check for missed claims Publication date: 28.10.2024
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HMRC is encouraging parents to see if they have missed out on claiming under a scheme that protects their State Pension. Claims can be made going right back to 1978. What’s the full story?
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Tax-efficient exit planning for owner managers Publication date: 28.10.2024
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Your client is the sole director and shareholder of their trading group. They are planning to retire in the near future, and have requested a meeting to discuss succession planning options. What different things could you suggest?
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Is your client’s FHL business “trading” ahead of April 2025? Publication date: 28.10.2024
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As the furnished holiday lettings (FHL) regime is being repealed next year, a client is seeking advice as to whether their business may be a trade and so continue to enjoy the benefits attributable to FHLs. What’s the position here?
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How can clients secure gross payment status? Publication date: 28.10.2024
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Several of your clients are subcontractors in the building trade. They are looking forward to improving their cash flow and have their invoices paid with no tax deducted. What do they need to do to secure this treatment and is it worthwhile?
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Business income related to loans, not taxable services Publication date: 02.04.2021
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Business income related to loans, not taxable services..The case. GLS traded as a property developer and needed funding for a project that related to a new supermarket, so received £282,000 of loans in seven separate payments during 2016 from a finance company. The loans were left off the VAT returns. HMRC decided that the paperwork was not sufficient...
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