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  • Newsletter - HMRC defeated in property argument
    The Court of Appeal has overturned HMRC’s argument regarding exactly when “ownership” of a property starts for capital gains tax purposes. Why might this mean a lower tax bill and how can our calculator help?
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  • Newsletter - Is giving a share in your company worthwhile?
    Your small trading company has started to gradually increase its profits in recent years. You are considering giving your civil partner some shares. How can you estimate whether this will be worthwhile, and what’s the best way to do it?
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  • Newsletter - Buy out your colleague in a tax-efficient way
    Your close company is going to change its operations significantly. One of the directors doesn’t agree but has been outvoted. They want to resign and sell their shares back. How does our new document help ensure tax efficiency?
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  • Newsletter - Is a growth share plan the right option?
    Your company wants to offer some employees the chance to obtain shares in order to motivate and retain them. However, the enterprise management incentive (EMI)isn’t available to them. What alternative can you offer?
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  • Newsletter - Dealing with VAT collection during the registration period
    When you register for VAT there can be a delay between the time you are registered from and the date you receive your VAT registration number. You need to account for VAT in the meantime. How do you do this and how does our checklist help?
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  • Newsletter - Are you ready for the IR35 extension?
    From April 2020 there will be changes to the way IR35 operates in the public sector. What are the consequences, are there any exceptions, and why is our calculator useful to use ahead of that date?
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  • Newsletter - How do I estimate the value for a sale?
    How do I estimate the value for a sale?..Q. I operate a small chain of themed cafés through a limited company. The business is niche but has been very successful. I have been approached by a third party who are asking what I would be prepared to sell the business for. Is there a simple method that will allow me to arrive at a starting point for negotiations? A. Yes there is, although we also advise that you speak with your accountant or tax advisor prior to committing to any value. As your business is the type...
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  • Newsletter - Am I too late to reclaim the tax?
    Am I too late to reclaim the tax?..Q. I have submitted my own personal tax returns online for several years, always on time. On my 2016/17 return I completely forgot to include a claim for relief on a one-off pension contribution I made. I note that the latest date to amend the return was 31 January 2019. Have I missed out? A. You may be able to claim the overpaid tax using overpayment relief. In order to do so, you must write to HMRC with a statement containing some specific information, such as the tax year...
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  • Tax Documents - Transactions in securities clearance letter
    Transactions in securities clearance letter Income and corporation tax anti-avoidance rules apply to a wide range of transactions involving shares or securities in companies. To provide certainty over whether HMRC will consider that a transaction is caught by the anti-avoidance rules, you can apply to it for advance clearance.  ANTI-AVOIDANCE Where the possible tax avoidance is an income tax saving for the shareholder, s.684 to s.687 Income Tax Act 2007 (ITA) set out the circumstances in which HMRC has power...
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  • Tax Rates - Car and van mileage allowances
    Car and van mileage allowances HMRC approved mileage rates from 6 April 2011HMRC approved mileage allowance payments (AMAPs) can be paid tax and NI free to employees using their own cars, motorcycles or bicycles for business as shown in the table below. Vehicle typeAmount per mileCars and vans, mileage up to 10,000 45pCars and vans, mileage over 10,000 (for NI the rate is 45p for all business miles) 25pMotorcycles, all mileage24pBicycles, all mileage20pPassenger (car or van, per passenger), all mileage5pAdvisory...
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