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What’s changed to overseas workday relief? Publication date: 22.09.2025
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The UK operates a relief which broadly eliminates UK tax on employment income relating to the overseas duties of certain workers. The rules have changed with the non-domicile reform. What are the key points for affected clients?
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Which AI model is the best for tax advisors? Publication date: 22.09.2025
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Four years ago, generative AI was the “coming thing”, these days it’s everywhere. It now plays an important role in almost all businesses, including taxation. But, with so many AI models vying for your attention, which is the right one?
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Tax planning with treasury shares Publication date: 22.09.2025
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One of your corporate clients is about to undertake a buyback of its shares in respect of an exiting shareholder. Your client has heard about the use of treasury shares and has come to you for advice. What do they need to know?
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Failed lifetime gifts - what gets taxed? Publication date: 22.09.2025
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Most clients are probably aware that gifts are exempt from inheritance tax after seven years. But if they die within seven years, there is a potential relief if the asset is worth less than it was. How does this work?
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Deputy PM quit over underpaid SDLT Publication date: 22.09.2025
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Angela Rayner had to quit following the revelation she had underpaid stamp duty land tax (SDLT) on a property purchase. What were the key rules that were missed?
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Did main residence relief apply? Publication date: 22.09.2025
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Did main residence relief apply?..Campbell v HMRC. Mr Campbell (C) bought and sold four properties in a five-year period and claimed private residence relief (PRR) on each disposal. HMRC disallowed the claims, as C had not even moved into some of them, and raised an assessment. C appealed, insisting that relief applied as he was living in job-related...
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Was purpose of issue requirement met? Publication date: 22.09.2025
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Was purpose of issue requirement met?..York SD Ltd v HMRC. The company, York SD Ltd (Y), owned six UK subsidiar y companies. The companies issued shares in 2015 and early 2016 and applied for enterprise investment scheme (EIS) relief to apply. This was initially approved, but HMRC later withdrew it after finding that the companies didn’t start trading...
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Tips and traps for partnership losses Publication date: 22.09.2025
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One of your clients is a partnership that is going to make a loss this year. The senior partner has asked for advice about tax relief for the partners. What are the key points, and what do you need to look out for?
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Is deregistration a worthwhile option? Publication date: 22.09.2025
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A client is planning to reduce their working hours and is aware that the deregistration sales limit increased in 2024. What is the threshold and is deregistration in their best interests?
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How clients can benefit from an averaging election Publication date: 22.09.2025
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Farmers, market gardeners, and certain other clients have the ability to average profits to smooth fluctuating results, which may otherwise result in volatile tax bills. How can they take advantage and what key point should you remember?
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