- : Year 12, issue 02

 
Mandatory payrolling delayed Publication date: 22.05.2025
Article database
The government has delayed the start date of mandatory payrolling of benefits. When will it now commence, and what else do your clients need to know?
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How do new thresholds affect contractors? Publication date: 22.05.2025
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Your client, an individual who contracts through a personal service company, has been told that some of the private sector organisations they engage with are now classified as “small”. What does this mean for your client, and is there any action they should take?
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Accelerating Gift Aid relief for clients Publication date: 22.05.2025
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Where clients make qualifying donations under the Gift Aid scheme, it is possible to elect to treat the donation as if it was made in the previous tax year. When is this worthwhile and what traps do clients need to be aware of?
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What evidence is needed for bare trusts? Publication date: 22.05.2025
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One of our subscribers recently became embroiled in a row about a bare trust agreement one of his clients had entered into. Had HMRC been successful, assessments of £1.9 million would have become payable. Is written evidence for such arrangements required?
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What are the tax benefits of buying commercial property? Publication date: 22.05.2025
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One of your clients is looking to start a new property business. Following the abolition of the furnished holiday lettings regime, they are seeking advice on any tax advantages available for commercial property compared to residential property. What can you advise?
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When is donation to charity client subject to VAT? Publication date: 22.05.2025
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You act for a VAT-registered charity and the trustees are unsure if income they receive from some supporters will qualify as a VAT-free donation or be subject to VAT as a supply of services. What issues should you consider?
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Was annex “self-sufficient” accommodation? Publication date: 22.05.2025
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Was annex “self-sufficient” accommodation?..Behenna-Renton v HMRC. Ms Behenna-Renton (B) purchased a property with a number of outbuildings, including an annex. She submitted a stamp duty land tax return, which she later amended to include a claim for multiple dwellings relief (MDR), on the basis that the annex was a separate dwelling. HMRC rejected...
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Did taxpayer acquire domicile of choice? Publication date: 22.05.2025
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Did taxpayer acquire domicile of choice?..Weis v HMRC. Mr Weis (W) was issued assessments raised by HMRC for eleven tax years, totalling over £6 million. W appealed on the basis that he was not domiciled in the UK. Law. In this case there were two key questions: (1) did W’s father acquire a domicile of choice in England prior to W attaining...
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Getting clients ready for MTD ITSA Publication date: 22.05.2025
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Your client is a sole trader. They expect that their turnover in the current tax year could mean they will be mandated into Making Tax Digital sooner than expected. With less than a year to go, what key points can you bring to their attention?
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Implications of Form 17 election Publication date: 22.05.2025
Article database
One of your clients has previously submitted a Form 17 election in respect of their jointly owned holiday let. They are now looking to gift this to their child. Does the election affect the split of capital gains on disposal, and what are the wider tax implications?
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