Amend search

Search results

There are 615 results

 
1 to 10 of 615 articles
  • Tax Rates - Individual savings accounts
    Individual savings accountsJunior Individual Savings Accounts (JISA)These accounts were introduced to replace Child Trust Funds which ceased in 2011. They operate in a similar way to ISAs.Open to children under 18 years, provided they do not already have a Child Trust Fund account.The child must live in the UK.Both cash and stocks and shares JISAs are permitted.The total amount that can be paid into a JISA in a tax year is £4,260 for 2018/19 and £4,368 for 2019/20.Children aged 16 or 17 can open their own...
    Click here
  • Tax Calculators & Tools - Maximum AIA calculator
    Maximum AIA calculatorThis calculator works out if your expenditure on plant and machinery can qualify for the AIA.About this calculatorThe calculator takes account of the change in the maximum AIA for accounting periods starting before 1 January 2019 and ending on or after that date. It also works out if the calculation can be made using whole months or whether days must be used instead, and which is the most advantageous.How to use this toolClick “Start” and enter the information requested in the blue...
    Click here
  • Newsletter - Should you register your holiday home business for VAT?
    You let out a holiday home when you aren’t using it. You believed that renting accommodation was VAT exempt, but a friend has said you should register to save tax. Are they right, and if you do register how can our document help?
    Click here
  • Newsletter - Triggering income to maximise efficiency
    Each year you are entitled to a personal allowance and a series of tax bands. If you can time income receipts, you can ensure these are used efficiently. How can our calculator help for 2018/19?
    Click here
  • Newsletter - Could your property business be exempt from IHT?
    In almost all circumstances, HMRC argues that a property rental business can’t qualify for business property relief. A 2018 tribunal case surprisingly found otherwise. Is it possible your business could be exempt, and how can our tool help?
    Click here
  • Newsletter - Can your company buy a car for a family member?
    You’re looking to buy your daughter a new car for her to use whilst away at university. You are unsure if you can save some money by buying this through your company or personally. How can our calculator help?
    Click here
  • Newsletter - Have we messed up our ER claim?
    Have we messed up our ER claim?..Q. My wife and I own two holiday cottages that have successfully been let as furnished holiday lettings for a number of years. For the 2018/19 year, it looks like the first property is going to fall short of the 105-day occupation condition. Will we lose entrepreneurs’ relief if we were to sell it next year? A. Not necessarily. Where you own two or more FHLs but one of them does not meet the conditions, you can make an election so that the occupation of all properties is averaged....
    Click here
  • Newsletter - Making the most of the temporary AIA increase
    The 2018 Budget included the welcome announcement that the annual investment allowance was to be temporarily increased. However, specific rules for accounting periods straddling the change date apply. How can our new calculator help?
    Click here
  • Newsletter - Salary sacrifice lease coming to an end
    Salary sacrifice lease coming to an end..Q. We have a key employee who has had a salary sacrifice arrangement on a company car in place since October 2016. This is due to end later this year. Normal practice is to offer the employee a new car under a new lease arrangement. Are we correct in thinking we can do this up until 2021 and still enjoy the tax and NI savings from salary sacrifice? A. Unfortunately not. There is partial protection for salary sacrifice arrangements, but this only applies to “existing...
    Click here
  • Newsletter - Year-end planning with pensions
    With 5 April fast approaching, you may be looking into maximising your pension contributions for 2018/19. Relievable contributions are capped at your relevant income but owner-managed businesses can dodge this trap. How can our calculator help?
    Click here
 
1 to 10 of 615 articles

Filter results

Resources

Dates