- : Year 11, issue 08

 
Should clients consider ADR? Publication date: 17.12.2024
Article database
One of your clients has just had an HMRC review of a decision they didn’t agree with. It won’t budge, despite your client having a very strong case. Why might alternative dispute resolution (ADR) be worth looking at before to going to the tax tribunal?
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Incorporation: sidestep a trap with capital allowances Publication date: 17.12.2024
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One of your new clients is looking to incorporate their partnership. The fixed asset register and paperwork from their previous advisor suggests there could be issues with capital allowances. What can you advise to help mitigate these?
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Issuing shares to employees: tax and beneficial elections Publication date: 17.12.2024
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One of your clients wants to issue shares in the company to a key employee. What are the tax implications to be aware of and why might it be a good idea for them to make a “s.431” election?
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Help clients make the VAT cash go further Publication date: 17.12.2024
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One of your clients is finding it difficult to pay their quarterly returns on time and has asked if there are ways to help their cash-flow problems by using VAT schemes or other methods. What options are available?
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Late receipt of sale proceeds: reasonable excuse? Publication date: 17.12.2024
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Late receipt of sale proceeds: reasonable excuse?..Wragg v HMRC. Mr Wragg (W) entered into an agreement where he made a disposal of shares in a company, but would only be paid once the company had sold a commercial property. In the event, the sale did not take place until two months after the capital gains tax payment deadline. HMRC issued a penalty...
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What was loan taken out for? Publication date: 17.12.2024
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What was loan taken out for?..The case. Syngenta Holdings Ltd (SH) acquired the entire shareholding of a fellow group company, Syngenta Ltd (SL). The consideration was partly made in cash and partly for a share issue. The cash was funded by a loan from a third group company. SH then claimed debits in respect of interest paid on the loan. Law. Debits...
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Participator loan loophole closed Publication date: 17.12.2024
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Another tax measure announced at the 2024 Autumn Budget affects close company clients and their director shareholders. What’s the full story?
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Preparing clients for compulsory benefits payrolling Publication date: 17.12.2024
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Payrolling of benefits in kind provided to all employees will be mandatory from 2026/27. Although April 2026 might seem a while into the future, what steps should your clients be taking now to make the transition as seamless as possible?
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IHT opportunities for non-domiciles from 2025 Publication date: 17.12.2024
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The 2024 Autumn Budget saw confirmation of the intricacies of inheritance tax (IHT) reform which will be based on residence from April 2025. Who are the winners and losers and what should you be advising your clients?
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Act now to avoid late payment penalty Publication date: 01.06.2021
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If your business deferred VAT in 2020 due to the pandemic, you must confirm your plans for repayment by 21 June 2021 to avoid a 5% penalty. What should you do?
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