- : Year 12, issue 06?issue=06&offset=1&volume=12

 
Did communal hallway scupper relief claim? Publication date: 16.10.2025
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Did communal hallway scupper relief claim?..Berrell and Anor v HMRC. The taxpayers purchased a house with an annexe. After filing the stamp duty land tax return, they subsequently filed an amendment claiming multiple dwellings relief (MDR). The annexe was attached to the house, but had a separate entrance. A utility room could be accessed from both...
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Was phone call a notification? Publication date: 16.10.2025
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Was phone call a notification?..Zefi v HMRC. The taxpayer, Ms Zefi (Z), was in receipt of Child Benefit. In 2018 she called the Child Benefit office to inform it that she would be receiving a pay rise which would take her income above the (then) £50,000 threshold. The officer informed her that some of the amount would be repayable. In 2023, HMRC issued...
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Guidance on MTD exemptions published Publication date: 16.10.2025
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As the start date for mandatory reporting for Making Tax Digital for Income Tax approaches, new guidance has been published regarding exemptions for the “digitally excluded”. Which clients may be affected and how do they secure the exemption?
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Shelter your clients from umbrella company risk Publication date: 16.10.2025
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From April 2026 new joint and several liability rules will apply to “umbrella” arrangements, which could affect innocent parties. How can you safeguard your clients from this increased risk when engaging temporary contractors?
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When does a trade commence for tax purposes? Publication date: 16.10.2025
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One of your clients is in the process of setting up a business venture. They are undertaking market research ahead of this, but have asked when they will be treated as starting to trade for tax purposes. What do you need to be aware of?
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Selling in the EU: issues to consider Publication date: 16.10.2025
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One of your clients intends to expand their business and make supplies of goods to EU customers. They are confused about the difference between the one stop shops, and whether they need to register for VAT overseas. What can you advise?
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Corporate restructuring ahead of succession Publication date: 16.10.2025
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The sole shareholder of a company is looking to pass the company onto the next generation, but wants to receive cash and property as part of their exit. How can the assets be extracted from the company, and what will the tax implications be?
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New disclosure rules for directors’ dividend receipts Publication date: 16.10.2025
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The rules governing what information close company directors need to disclose on their tax returns are changing. When will this take effect, what needs to be reported and how can clients make this easier for you when filing returns?
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Negligible value: the practicalities of claiming relief Publication date: 16.10.2025
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Where a client has an asset that’s become worthless, they may be able to claim relief for the associated loss before they dispose of the asset. What conditions need to be met and when and how should the claim be made?
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New rules on termination fees and compensation payments Publication date: 31.03.2022
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Your business has a number of mobile phone contracts and also hires vehicles for employee business trips. How can you check that you are not overcharged VAT following HMRC’s change of rules on termination fees and compensation payments?
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