Insights

Options for structuring property purchase

What is the most tax efficient way to acquire a property and what tax...

IHT and a PSC

While it is not usually possible to trace through gifts of cash for the...

Gift to son

How to deal with shares in a personal service company where the cash reserves...

BKL in Accountancy Age

There’s a cliché about buses, about how they behave after a long wait, that...

Payroll Reporting in RTI

In April 2013, HM Revenue & Customs introduced new payroll reporting procedures, requiring payroll...

Raising tax allowance would hit the poor

The Mirror reports that according to the Equality Trust, the Liberal Democrat’s plans to...

Don’t state the obvious

Logos and slogans are both key ways of marketing your firm, but it’s important...

Lease surrenders: overpaid SDLT and VAT?

If you have previously paid irrecoverable VAT, SDLT or both on the surrender of...

Penalties for failure: painting a Gray picture?

An inordinate number of cases appearing before the First-tier Tribunal relate to penalties for...

New payment demands in enquiry cases?

In the next couple of weeks, HMRC will be given controversial new powers to...

Hard to punish Nando’s?

Nando’s has come under fire for reducing its corporate tax bill by up to...

Accelerated Payment Notices and Follower Notices

This note is about the provisions to be introduced by Finance Act 2014, which...