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Is client’s buyback “beneficial to trade”? Publication date: 18.11.2025
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A client’s company is looking to use some funds to purchase the shares of one of its participators. What tax problems can arise here, and how can your client avoid a trap?
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Is family investment company suitable for your client? Publication date: 18.11.2025
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One of your clients wants to set up a family investment company to protect his wealth and give his children income should they need it. When is tax planning with a family investment company appropriate?
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What to advise on pension IHT reform? Publication date: 18.11.2025
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Inheritance tax will apply to most pension schemes from April 2027. This costly reform will create many practical intricacies, such as who is liable, the mechanism of payment and a knotty interaction with income tax. What should you be advising clients now?
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Is your client a “limited cost business”? Publication date: 18.11.2025
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One of your clients uses the flat rate scheme (FRS) and has never carried out a “limited cost business” test when they complete their quarterly returns. How does the test work and should you advise them to leave the scheme?
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Reducing the impact of BPR changes Publication date: 18.11.2025
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One of your clients has asked for advice on how the upcoming changes to business property relief (BPR) will affect their inheritance tax (IHT) position. How will the changes affect their company, and how can you help mitigate your client’s IHT exposure?
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Employee car ownership plans - changes in 2026 Publication date: 18.11.2025
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New legislation will bring some cars within the scope of the company car tax rules from 6 October 2026. What is changing and what can clients do to mitigate the effects of the new rules?
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Are clients’ expenses taxable or not? Publication date: 18.11.2025
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One of our subscribers is in disagreement with HMRC about whether travel expenses paid to employees are taxable or not. The officer is adamant that they are. How can some clarity be brought to the situation?
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Should your client make a short-life asset election? Publication date: 18.11.2025
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Making a short-life asset election can accelerate the rate of relief for expenditure on qualifying assets. What are the implications of making an election, and what should you consider before making one on behalf of your clients?
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Did termination fee mean chargeable gain arose? Publication date: 18.11.2025
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Did termination fee mean chargeable gain arose?..Dialog Semiconductor v HMRC. Dialog Semiconductor (DS), entered into a merger arrangement with a US company. A fee, termed the “company termination fee”, of approximately £97 million was paid to DS by the US company, which had received a superior offer from a third party. HMRC said that the...
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What was the subject of appeal? Publication date: 18.11.2025
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What was the subject of appeal?..Kinross Estate Company v HMRC. Kinross Estate Company (K) included a chargeable gain on its corporation tax return. However, it transpired that the property was owned by an individual who would have qualified for private residence relief, meaning no capital gains tax would be due. An enquiry into the return was ongoing...
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