- : Year 12, issue 07?cookieChecked=1%2F

 
Is client’s buyback “beneficial to trade”? Publication date: 18.11.2025
Article database
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?
More
Is family investment company suitable for your client? Publication date: 18.11.2025
Article database
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?
More
What to advise on pension IHT reform? Publication date: 18.11.2025
Article database
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?
More
Is your client a “limited cost business”? Publication date: 18.11.2025
Article database
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?
More
Reducing the impact of BPR changes Publication date: 18.11.2025
Article database
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?
More
Employee car ownership plans - changes in 2026 Publication date: 18.11.2025
Article database
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?
More
Are clients’ expenses taxable or not? Publication date: 18.11.2025
Article database
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?
More
Should your client make a short-life asset election? Publication date: 18.11.2025
Article database
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?
More
Did termination fee mean chargeable gain arose? Publication date: 18.11.2025
Article database
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...
More
What was the subject of appeal? Publication date: 18.11.2025
Article database
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...
More

Filter results

You can always narrow/broaden your result by checking and unchecking resources and/or topics and keywords.

Topics and keywords

Last updated: 23.03.2026
Search

More from Indicator - FL Memo Ltd