- : Year 11, issue 07

 
Cars, vans and fuel: the position going forward Publication date: 26.11.2024
Article database
The Budget contained a number of announcements relating to employer-provided vehicles. What advice should you relay to clients who already have (or provide) such vehicles, or are looking to do so in the near future?
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Avoiding problems with investment income Publication date: 26.11.2024
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Falling dividend allowances, rising interest rates and frozen tax thresholds may mean that clients need to pay tax on their dividend and saving income for the first time this year. Who do you need to pay particular attention to, and what should you do to help them?
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Are your clients dealing with disbursements correctly? Publication date: 26.11.2024
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A client, who provides professional services, often pays expenses and other costs on behalf of their customers and recharges them on their next sales invoice. Should VAT be charged on these expenses?
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Pensions - when is a year not a year? Publication date: 26.11.2024
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Pensions - when is a year not a year?..Laker v HMRC. Mr Laker (L) was a consultant in the NHS and obtained fixed protection in 2012 in respect of his pension lifetime allowance. Fixed protection is subject to a number of conditions, and is intended to protect scheme members from a lifetime allowance charge where the allowance reduces to a level which...
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Tax planning ideas for companies Publication date: 26.11.2024
Article database
One of your clients is the CEO of a trading company. They have asked for a meeting with you to discuss ideas to improve efficiency without undertaking any off-the-shelf tax schemes. They are also considering raising some new capital in the medium term and want advice on the risk finance schemes. What kind of things might you review ahead of the meeting?
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HICBC reforms axed in Budget Publication date: 26.11.2024
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Behind the flagship Budget announcements was an important confirmation that planned reforms to how families are subject to the high income child benefit charge (HICBC) clawback will be scrapped. What’s the full story?
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Revised new direct tax rules for non-domiciled clients Publication date: 26.11.2024
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The government is taking forward some, but not all, of the proposed changes and transitional rules to the tax treatment of non-doms. What do these changes mean for clients who do not have a UK domicile and how should they plan ahead?
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Dealing with different forms of consideration Publication date: 26.11.2024
Article database
One of your clients has received an offer for the sale of their company. The offer letter includes a number of different consideration types, payable both upfront and deferred. What is the tax treatment of each type of consideration, and what are the key points your client needs to be aware of?
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Business trip with family: what can be claimed? Publication date: 26.11.2024
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One of your clients has to make an overseas business trip. She is taking her spouse and children, who will go sightseeing while she is working. Her personal company will pay for the trip and associated expenses. What are the tax considerations?
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New penalty regime confirmed for 2022 Publication date: 05.05.2021
Article database
The longstanding default surcharge system will be replaced with a new penalty regime for return periods starting on or after 1 April 2022. How will this affect you?
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