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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Deferred shares and Entrepreneurs’ Relief
22nd March 2016 | Posted in Articles, Business Tax, Employment Tax, Featured Articles by Tom Minnikin
There’s an old saying about London buses. You wait a while and then … Following on from our recent Tax Bite,…
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Less haste, more Entrepreneurs’ Relief
14th March 2016 | Posted in Articles, Business Tax, Employment Tax, Featured Articles by Tom Minnikin
A recent Tribunal case (John Kenneth Moore v HMRC [2016] TC04903) illustrates how forgetting small details can lead to very costly…
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Are there any tax benefits in ‘phoenixing’ post-5 April 2016?
10th March 2016 | Posted in Articles, Business Tax, Corporation Tax, Featured Articles by Andrew Marr
The Issue After 5 April 2016 there will be a maximum tax difference of 28.1% (38.1% – 10%) between extracting funds…
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The end of the Entrepreneurs’ Relief Boom Years?
29th February 2016 | Posted in Articles, Business Tax, Featured Articles, Private Client by Andrew Marr
We are now within 6 weeks (and possibly less) of some excellent tax opportunities being significantly curtailed. Clients may want to…
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Year-End Tax Planning – Reducing Your Tax Bill 2016
26th February 2016 | Posted in Articles, Featured Articles, Inheritance Tax, Trusts and Estates, Private Client by Forbes Dawson
A little planning can go a long way. The period leading up to 5 April is one of the best times…
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Flat rate tax relief for pensions?
25th February 2016 | Posted in Articles, Featured Articles, Private Client by Michael Dawson
The rules on pensions seem to be forever changing but one thing the government say they want to do is reduce…
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EMI options – not just for anticipated exits
19th February 2016 | Posted in Articles, Business Tax, Corporation Tax, Employee Incentive Arrangements, Employment Tax, Featured Articles by Michelle Hogan
It is widely recognised that improvements to the EMI scheme legislation in recent years means that they are an attractive and…
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Flat rate allowances for subsistence waste VAT!
1st February 2016 | Posted in Articles, Employment Tax, Featured Articles, VAT by Forbes Dawson
The Issue It is fairly common practice for companies to provide flat rate subsistence allowances for staff who are away from…
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