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It won’t cost the earth - optimising land remediation relief Publication date: 16.04.2025
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In response to the government’s ambition to build over 1m new homes by 2029, the imperative to clean up brownfield sites has thrown a spotlight on land remediation relief (LRR). Can your clients take advantage in time?
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Should option to tax be revoked after 20 years? Publication date: 16.04.2025
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One of your clients rents a building to a tenant and charges VAT. They have discovered that their option to tax election with HMRC was made 20 years ago and can be revoked. Should they revoke it now or delay the decision?
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No loss relief on capitalised loan Publication date: 16.04.2025
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No loss relief on capitalised loan..HMRC v Bunting. Mr Bunting (B) had made loans of almost £3.5 million to a trading company. Unfortunately, the company fell on difficult times and its value was falling. The decision was made to capitalise £2.2 million of the loan into ordinary shares. The remainder was repaid by a transfer of assets. When the...
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No increase to CJRS payments for director Publication date: 16.04.2025
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No increase to CJRS payments for director..Swift Trading Worldwide Ltd v HMRC. The company had a single employee, Mr Raza (R). During the pandemic, he increased his monthly salary payments from £400 in March 2020 to £2,500 from November 2020 onward. HMRC raised assessments for payments made under the Coronavirus Job Retention Scheme (CJRS)...
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EOTs and disposals by the trustees Publication date: 16.04.2025
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You act for the trustees of an employee ownership trust (EOT) who have received an offer to sell their controlling stake in a trading company. They would like to understand the tax implications of selling and distributing the proceeds. How should you advise?
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Reporting requirements for holiday let landlords Publication date: 16.04.2025
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The special tax regime which applies to unincorporated landlords letting furnished holiday accommodation came to an end on 5 April 2025. What is the position going forward, and are there any specific things to look for when reviewing a client’s transition?
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Spring Statement - any tax news? Publication date: 16.04.2025
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The 2025 Spring Statement contained no significant tax policies. However, there were still one or two things published in the aftermath that might affect clients. What do you need to know?
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When is a Form 17 election worthwhile? Publication date: 16.04.2025
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Where spouses and civil partners own property jointly, they are taxed equally on any income arising. However, where they own the property in unequal shares, they can elect for the income to be split for tax purposes in accordance with their underlying beneficial ownership. When is this worthwhile?
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Recent case law and “reasonable excuse” arguments Publication date: 16.04.2025
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Clients can appeal against penalties for failing to comply with requirements, e.g. to file or pay on time, if they have a “reasonable” excuse. There have been a number of interesting tribunal cases recently. What points have they raised?
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Save VAT with multiple activities Publication date: 03.11.2021
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Your business has two sources of income which come within different flat rate scheme (FRS) categories. Can joining the scheme potentially reduce your VAT payments to HMRC in this situation?
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