March 15, 2016
Dividends for spouses
For many years it has been a standard tax planning strategy for couples in...
March 11, 2016
Banks beaten on bonuses: the Deutsche Bank and UBS case
The Supreme Court has recently handed down its decision in the conjoined Deutsche Bank...
March 7, 2016
The Abolition of Dispensations
The phrase has a vaguely late mediaeval ring to it, doesn’t it – like...
February 19, 2016
Live and die by your firm’s values or don’t have them at all…
Values, and how they are applied, are paramount to a firm’s identity. In an...
January 25, 2016
Four extra-special year-end action points
The end of the tax year on 5 April is always a significant tax...
January 7, 2016
Care with cars: two tax pitfalls
Company cars continue to cause complications. Two which are worth bearing in mind are...
January 4, 2016
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...
December 11, 2015
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...
November 30, 2015
AS 2015: The impact on OMBs
As in several past years, Tax Journal asked us to summarise in 600 words...
November 30, 2015
Are you ready for the changing landscape of HMRC?
In recent times, advisers have been assisting clients with making voluntary disclosures to HMRC...
November 18, 2015
Letting slips: make sure you claim all expenses
Broadly speaking, taxable profits of a rental business are worked out in the same...
November 16, 2015
Purchase of rental businesses: don’t trip up on TOGC
When buying a property rental business, ensuring that the transaction is treated as a...