Care with cars: two tax pitfalls
Company cars continue to cause complications. Two which are worth bearing in mind are...
More bad news for BTLs: Wear and Tear changes
The government really does not like buy-to-let landlords. We’ve already reported on the rules...
Bad company: changes to the treatment of distributions in a liquidation
The Autumn Statement of 25 November 2015 foreshadowed changes to the taxation of company...
Are you ready for the changing landscape of HMRC?
In recent times, advisers have been assisting clients with making voluntary disclosures to HMRC...
Autumn Statement 2015
On the face of it, the Autumn Statement contains very little in the way...
The Autumn Statement 2015
Statement Summary For the third time in 2015, the Chancellor of the Exchequer has...
Letting slips: make sure you claim all expenses
Broadly speaking, taxable profits of a rental business are worked out in the same...
Purchase of rental businesses: don’t trip up on TOGC
When buying a property rental business, ensuring that the transaction is treated as a...
Pension today… gone tomorrow
There’s a lot in the press about the changes to the pension regulations from...
It’s not easy running a business
More on BTLs
Further to our earlier note, we’ve had an observation from Philip Nickson, FCA, one...
Changes to the taxation of dividends
The 2015 Summer Budget announced changes to the taxation of dividends. These changes will...