Annual Investment Allowance (AIA) will drop down
24th January 2020 | Posted in Articles, Capital Allowances, Corporation Tax by Andrew Marr
The issue The annual investment allowance (AIA) allows a 100% tax deduction for qualifying expenditure (most expenditure which qualifies for capital…
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Electric company cars for employees?
17th January 2020 | Posted in Articles, Corporation Tax, Employee Incentive Arrangements by Andrew Marr
The issue As mentioned in a previous tax bite electric company cars will become very attractive from 6 April 2020. The…
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The loan charge review – Christmas come early?
10th January 2020 | Posted in Articles by Forbes Dawson
The eagerly anticipated findings of the Independent Loan charge review were released just before Christmas, providing what seemed on first inspection…
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Take another look at company cars
13th December 2019 | Posted in Articles, Business Tax by Forbes Dawson
After the bitter disappointment of no free Wi Fi (!) you may want to take a look at the benefit of…
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Corbyn’s shares for workers scheme
6th December 2019 | Posted in Articles, Business Tax, Employee Incentive Arrangements by Forbes Dawson
The issue Jeremy Corbyn has made much of his proposal to introduce a scheme whereby employees will receive 10% of a…
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Black Friday ISA deal!
29th November 2019 | Posted in Articles by Andrew Marr
The issue Today is of course Black Friday. Although deals from the taxman tend to be few and far between there…
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Discharge of a director’s loan account on liquidation is not a write-off!
22nd November 2019 | Posted in Articles, Business Tax, Capital Gains Tax by Forbes Dawson
The issue There have been various rumours circulating about a HMRC ‘test case’ with the following key points: A director’s loan…
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A Christmas gift from the VAT man
18th November 2019 | Posted in Articles, VAT by Andrew Marr
In the run up to the festive period, many businesses will be facing the usual tax questions associated with entertaining and…
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When does property ownership start for the purposes of Principal Private Residence (‘PPR’)
8th November 2019 | Posted in Articles, Capital Gains Tax by Andrew Marr
A deciding case ……… Today’s Tax Bite looks into the facts and judgement issued recently by the Court of Appeal for…
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Stamp duty land tax (SDLT) transitional rule reclaims
28th October 2019 | Posted in Articles, Stamp Duty Land Tax by Andrew Marr
The issue Each time that there is a hike in SDLT rates buyers have the ‘option’ to apply the lower rates…
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