- : Year 11, issue 09

 
Are clients treating repairs and improvements correctly? Publication date: 22.01.2025
Article database
The way your clients group expenses relating to business premises can often cause problems with HMRC if they are found to be non-deductible for tax purposes. How can you help them get this right first time?
More
Use company to pay partner’s pension contributions? Publication date: 22.01.2025
Article database
One of your client’s partners is expecting a baby. She is about to give up work for at least two years. Should he keep up her pension savings using his limited company (which she is not involved in) until she returns to work?
More
IHT changes: planning ahead for business owners Publication date: 22.01.2025
Article database
The Autumn Budget announced a cap on inheritance tax (IHT) business reliefs with far reaching consequences for families who can no longer assume that their businesses will escape IHT. What advice do you need to give your clients now ahead of the changes in 2026?
More
Are clients charging enough VAT on their invoices? Publication date: 22.01.2025
Article database
You are concerned that one of your clients adopts a “don’t charge” policy if there is any doubt about the correct rate for their sales. How can they protect themselves against assessments?
More
Did donations qualify for gift aid? Publication date: 22.01.2025
Article database
Did donations qualify for gift aid?..Harvey & Anor v HMRC. Mr Harvey (H) made loans and donations to Keswick Enterprises Holdings (KEH) a charitable trust of which he was a trustee. He was also a director and (at the key time) controlling shareholder of Keswick Enterprises Group Ltd (KEG) which was part of the same group. HMRC said that the donations...
More
Was payment to employee benefit trust earnings? Publication date: 22.01.2025
Article database
Was payment to employee benefit trust earnings?..MR Currell Ltd v HMRC. MR Currell Ltd (M) made a payment of £800,000 to a director via an employee benefit trust (EBT), purportedly as a loan. HMRC insisted this should be taxed as “earnings”. The First-tier Tribunal (FTT) agreed with HMRC, saying “it was more likely than not that the loan was...
More
New payment thresholds confirmed Publication date: 22.01.2025
Article database
The government has recently published the payment thresholds and rates for the various categories of student loan for 2025/26. What are the key points to relay to clients?
More
Mitigating the employers’ NI hike Publication date: 22.01.2025
Article database
The increases in employers’ NI contributions will take effect from 6 April 2025. What does this mean for clients, and is there any action they can take to mitigate the effect of the rises?
More
Advising clients on year-end tax saving strategies Publication date: 22.01.2025
Article database
With the 2023/24 filing deadline out of the way, it’s time to focus on maximising efficiency ahead of the end of the 2024/25 tax year. What strategies can you discuss with individuals and owner managed business clients?
More
Was repayment supplement correctly paid to taxpayer? Publication date: 06.07.2021
Article database
Was repayment supplement correctly paid to taxpayer?..The case. Following a lengthy HMRC compliance review in 2015, the taxpayer (R) suffered long delays getting VAT refunds for returns covering periods January 2015 to October 2017. The delay was caused by HMRC’s concerns over the company’s operation of the Global Accounting Scheme (GAS). R submitted...
More

Filter results

You can always narrow/broaden your result by checking and unchecking resources and/or topics and keywords.

Topics and keywords

Last updated: 20.03.2026
Search

More from Indicator - FL Memo Ltd