Is Lorraine Kelly a tax avoider or a celebrity scapegoat?

The papers have recently been rife with stories of how TV presenter, Lorraine Kelly, won an appeal at a First Tier…

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Year-end tax planning 2019 – reducing your tax bill

With the end of the 2018/19 tax year a little over a week away, the period leading up to 5 April…

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Take stock of your provisions

The issue As far as stock is concerned, the accounting treatment will generally drive the tax treatment and HMRC is happy…

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SDLT on incorporation?

The issue When a business is incorporated, people are generally aware of the various capital gains tax reliefs available (e.g. section…

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HMRC threatens follower notices on loan write-offs

The issue Before Finance Act 2010 made amendments to the legislation there was a fairly widespread piece of tax planning in…

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Bank your tax-free perks before 6 April

The issue Since April 2016 employers have been able to provide any number of small (limited to £50) perks to their…

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