- : Year 12, issue 03?issue=03&offset=1&volume=12

 
What are the implications of delay to mandatory payrolling? Publication date: 23.06.2025
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Most clients will welcome the recently announced delay to compulsory benefits payrolling until April 2027. What are the full implications of this, and how should you advise clients to ensure they make best use of the temporary delay?
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Advice for a first VAT return Publication date: 23.06.2025
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A client has recently registered for VAT and is about to submit their first return. What advice can you give them to ensure it is correct and how much input tax can they claim on pre-registration expenses?
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Should clients consider PAYE collection for HICBC? Publication date: 23.06.2025
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The 2025 Spring Statement announced the start date for collecting the high income child benefit charge (HICBC) through PAYE. One of your clients who was considering not claiming child benefit altogether, has asked whether they should move to the new PAYE process. What do they need to know?
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Could company purchase of own shares help client? Publication date: 23.06.2025
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One of your clients is a family company with three shareholders. The majority shareholder is looking to retire, but the other shareholders can’t afford to purchase his shares. Could a share buyback help and, if so, how can you reassure your client it’s legitimate planning?
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Selling assets to distribute cash: avoiding the CGT problem Publication date: 23.06.2025
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One of our subscribers is the beneficiary of their late father’s estate. The administration period has become protracted. Your client and their siblings would prefer to receive cash than assets. Should the personal representatives (PRs) sell assets now, and how can the capital gains tax (CGT) position be minimised?
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Helping clients with main residence nominations Publication date: 23.06.2025
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Where a client has more than one home, they can choose which is their main residence for capital gains tax purposes. What factors should they consider when making their choice and when can a nomination be made?
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Is updated CEST tool an improvement? Publication date: 23.06.2025
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HMRC’s check employment status for tax (CEST) tool is a handy starting place when considering employment status for your clients. However, it has come in for criticism in the past. Have recent changes improved it?
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Was relief available where property has been demolished? Publication date: 23.06.2025
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Was relief available where property has been demolished?.. In Eyre & Anor v HMRC, Mr and Mrs Eyre (the Es) purchased a property in London for just under £10 million. This property was demolished and a replacement built on the same site. The Es moved in after the redevelopment. They claimed private residence relief when the property was sold...
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Was director’s loan account written off? Publication date: 23.06.2025
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Was director’s loan account written off?.. In Quillan v HMRC, Mr Quillan (Q) was the sole director of a company. The company entered voluntary liquidation when the director’s loan account (DLA) was overdrawn by approximately £440,000. The liquidator issued a demand for Q to repay this. He paid £57,498, but the liquidator’s report stated that...
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Capital goods scheme: a VAT pitfall when buying a business Publication date: 13.01.2022
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A subscriber is buying a pub as a going concern. The seller has said that they purchased it for £1 million plus VAT two years ago and this could affect our subscriber’s own VAT returns. Why is this the case and what should they do?
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