- : Year 12, issue 09

 
Christmas bonus for farmers Publication date: 19.01.2026
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After some good news at the 2025 Autumn Budget, farmers and other business owners were handed a bonus just before Christmas. What did the government announce?
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Can labour and materials be separated to save VAT? Publication date: 19.01.2026
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A client selling goods has asked if they can save VAT by getting unregistered self-employed contractors to invoice their customers for labour, rather than offering a supply and fit service. Is this a valid approach?
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Were transfers to EBT subject to loan charge? Publication date: 19.01.2026
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Were transfers to EBT subject to loan charge?..Jack v HMRC. Mr Jack (J) was employed by Aston Management Ltd (A), an Isle of Man company, but lived and worked in the UK. Under a disguised remuneration scheme, end‑client fees were paid to A, which then paid J a basic salary and paid the balance into an employee benefit trust (EBT). The EBT then made...
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Could holiday pay be included in claim? Publication date: 19.01.2026
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Could holiday pay be included in claim?..Letter Workshop Ltd v HMRC. The company claimed support under the Coronavirus Job Retention Scheme (CJRS). It transpired that the figures had been inflated by including “pay rises and holiday pay”. Law. The support schemes allowed furlough claims to be made based on “qualifying costs” and correct calculation...
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Is incorporation still worthwhile after Budget 2025? Publication date: 19.01.2026
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Tax changes in recent years have meant that incorporation is no longer as beneficial as it once was. Will the dividend hikes coming into effect from 6 April 2026 swing the pendulum away from single person trading companies altogether?
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Making the most of the employment allowance Publication date: 19.01.2026
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Accessible to most employers, the employment allowance (EA) offers an immediate respite to your client’s NI bill. How can you make sure they are reaping the rewards while being aware of the pitfalls?
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Year-end planning for company owner managers Publication date: 19.01.2026
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One of your clients is the director of a family trading company, with a significant credit balance on the director’s loan account, and has asked for advice about their remuneration strategy ahead of 5 April 2026. What sources of income should they be taking from the company, and how can they extract over £19,000 tax free?
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Helping a charity: are costs deductible? Publication date: 19.01.2026
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A client’s construction business is undertaking some work for a charity on a voluntary basis and will bear the costs of materials and labour. They have asked whether these will be deductible from their taxable income. What are the rules?
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Relief for a client’s trade losses Publication date: 19.01.2026
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One of your clients runs an unincorporated trading business. They have made a loss in the most recent tax year, and want relief for this as soon as possible. What option will provide this, and what checks should you make before advising them to make a claim?
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VAT estimates on imports are fine Publication date: 28.06.2022
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If you import goods, you should be using postponed VAT accounting to declare VAT on your returns. But what happens if you cannot download your monthly VAT statements from HMRC’s website?
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