New tax rules affecting users of EBT schemes
31st May 2016 | Posted in Articles, Business Tax, Employee Incentive Arrangements, Employment Tax by Tom Minnikin
Tucked away in the March Budget were two significant changes affecting users of Employee Benefits Trusts (EBT) schemes. New tax charge…
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An Entrepreneurs’ Relief muddle
23rd May 2016 | Posted in Articles, Business Tax by Tom Minnikin
Readers may recall our recent tale of Entrepreneurs’ Relief woe regarding the case of Alan Castledine – see here. This was…
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VAT on professional fees invoiced to one party but paid for by another
13th May 2016 | Posted in Articles, Business Tax, VAT by Andrew Marr
The Issue The Supreme Court has published its decision in the Airtours Holidays case, which concerns an issue that often confounds…
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EIS gains deferral is now not just a deferral
6th May 2016 | Posted in Articles, Business Tax, Private Client by Andrew Marr
EIS Deferral relief If you acquire EIS shares then it is possible to defer gains in the previous 36 months until…
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Tax rules on entertaining when there is a staff and client element
29th April 2016 | Posted in Articles, Employment Tax, Featured Articles by Forbes Dawson
Existing rules HMRC have a strict view regarding client entertaining with no tax deductions generally being allowed. This applies regardless of…
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The 3% additional SDLT charge on residential property
22nd April 2016 | Posted in Articles, Business Tax, Private Client, Property Tax, Trusts and Estates by Laura Hutchinson
You may be aware of the recent increase in Stamp Duty Land Tax (‘SDLT’) rates affecting purchases of residential property; typically…
Read more‘Money-boxing’ update
15th April 2016 | Posted in Articles, Business Tax, Corporation Tax, Featured Articles by Michelle Hogan
Following our ‘watch this space’ warning a couple of weeks ago, the government has since published the summary of responses to…
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ATED – Does it apply to your company?
8th April 2016 | Posted in Articles, Business Tax, Corporation Tax, Property Tax by Laura Hutchinson
One of the administrative burdens relating to the attack on UK residential properties is rearing its head this month – the…
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What’s happening about ‘money-boxing’?
4th April 2016 | Posted in Articles, Business Tax, Corporation Tax, Featured Articles by Andrew Marr
Over the past year there has been a wholesale HMRC raid on opportunities to extract company funds as capital. This is…
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Good sense prevails on Entrepreneurs’ Relief (ER) joint venture rules
29th March 2016 | Posted in Articles, Business Tax, Employment Tax, Featured Articles by Andrew Marr
The Issue Finance Act 2015 introduced anti-avoidance measures which were aimed at countering perceived abuse of the ‘joint venture rules’. Before…
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