- : Year 12, issue 08

 
Did agency rules apply to dog handlers? Publication date: 15.12.2025
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Did agency rules apply to dog handlers?..Tyler Security Ltd v HMRC. Tyler Security Ltd (T) supplied search dog services. T received a fee based on the number of handlers and dogs provided, and the hours worked. The dogs were supplied by the handlers, who were also responsible for the animals’ welfare. HMRC argued that T was acting as an agency, supplying...
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Are salary sacrifice pension contributions still worth it? Publication date: 15.12.2025
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Your client currently operates a salary sacrifice scheme for pension contributions. They are worried about the recent Budget news capping the savings from this and have asked if they should change things. What should you advise?
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Can purchases count toward the registration threshold? Publication date: 15.12.2025
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Your client is not registered for VAT because their annual taxable sales are less than £90,000. However, they pay monthly royalty fees to an overseas company for intellectual property. Do these payments create a registration problem for the client?
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Tax on investment income to rise in 2026 and 2027 Publication date: 15.12.2025
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In the Autumn Budget the Chancellor announced a 2% tax increase on investment income across most rate bands. What does this mean for clients and what action can they take to offset some of the tax hike?
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Effecting a share buyback with no reserves Publication date: 15.12.2025
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You are advising a company regarding a retiring director. The company wants to repurchase the director’s shares, but has insufficient reserves to do so. What alternative methods can you suggest for the buyback?
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Can clients average calculation with multiple cars? Publication date: 15.12.2025
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One of your clients is a car rental company. The employees use multiple vehicles for private purposes throughout the year, but there is no specific allocation, i.e. several employees will use the same cars at different times. How could averaging help?
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Taking advantage of unutilised nil rate bands Publication date: 15.12.2025
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One of your clients recently died. Her executors have informed you that her spouse (who predeceased her) did not utilise all of his nil rate bands and have asked for your advice. How can they take advantage?
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New year to bring new allowance Publication date: 15.12.2025
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From 1 January 2026, a new first-year allowance will be available to all businesses. How will this work and which clients will benefit?
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Was reliance on agent a reasonable excuse? Publication date: 15.12.2025
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Was reliance on agent a reasonable excuse?..Wals v HMRC. Mr Wals (W) moved to the UK from the Netherlands. He appointed an accountant to prepare his accounts and tax returns. He gave the accountant all the necessary information, and received tax returns to sign and return ahead of filing. W did this, but the accountant failed to file four tax returns....
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How to appeal against a deliberate behaviour penalty? Publication date: 07.06.2022
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Your business has underpaid VAT and HMRC has issued an assessment. The officer has also decided that you made the errors deliberately, so has issued a large penalty. If this assertion is incorrect, how can you appeal against the penalty?
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