- : Year 12, issue 04?cookieChecked=1%2F

 
Tax-efficient remuneration for non-shareholder directors Publication date: 28.08.2025
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Your client’s company has set up two subsidiaries. They are in the process of hiring two directors to run each one, but they will not be shareholders. Your client is mindful of the recent secondary NI increase. What advice can you give to help maximise any savings?
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Was former spouse liable to tax on rent? Publication date: 28.08.2025
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Was former spouse liable to tax on rent?..Moss v HMRC. In Moss v HMRC [2025] TC9535 , Ms Moss (M) purchased a property with her spouse in 2013. The husband later moved away on business, and during this time the marriage broke down. He had exercised a power of attorney in M’s favour allowing her to sell the property but, as there was no financial provision...
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Was failure to seek HMRC advice careless? Publication date: 28.08.2025
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Was failure to seek HMRC advice careless?..Moffat v HMRC. In Moffat v HMRC [2025] TC9546 , Mr & Mrs Moffat (the Ms) were the shareholders in a company that provided moorings for boats, as well as a number of related services, e.g. repairs and maintenance. They sold their shares and claimed entrepreneurs’ relief (now known as business asset disposal...
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BPR: last chance to access unlimited relief Publication date: 28.08.2025
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Much has been made in the press about how farmers will be impacted by changes to inheritance tax relief. What we haven’t heard so much of is that other trading businesses are also affected. With so much tax at stake what can you advise your clients to do before the changes come in?
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How to maximise relief for pension contributions Publication date: 28.08.2025
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One of your clients is concerned about persistent rumours that the government is to scrap or restrict relief for pension contributions. They want to make additional contributions ahead of the next Budget to forestall any changes. What can you advise?
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Can clients claim input tax on BTL income? Publication date: 28.08.2025
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A client is VAT registered as a sole trader and has purchased a residential property to rent out. They would prefer to do this on a buy-to-let basis, but are concerned that they won’t be able to claim input tax. As a result, they are also considering letting it as holiday accommodation. Are they right to worry?
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Striking off vs liquidation: which is right for your client? Publication date: 28.08.2025
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A company has ceased trading and the director is looking to shut it down. They are not sure whether to strike the company off or have it liquidated. What are the differences, and which option will be best for your client?
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Do clients need to adjust CGT 2024/25 calculation? Publication date: 28.08.2025
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If your clients made a chargeable gain in 2024/25 on or after 30 October 2024, it may be necessary to adjust the capital gains tax (CGT) liability calculated by HMRC’s self-assessment tax return software. When is an adjustment required and how is it calculated?
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Should clients use rent-a-room relief? Publication date: 28.08.2025
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The rent-a-room scheme can benefit your clients where the relevant income exceeds the threshold. When will this be the case, and what do they need to do to take advantage of the scheme?
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Latest updates as countdown continues Publication date: 28.08.2025
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The next phase of Making Tax Digital is coming in April 2026. There have been a number of important announcements over the summer months. What are the key ones for your clients?
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