October 15, 2014
Non-dom tangle
What is the correct IHT and pre-owned assets income tax (POAT) treatment of a...
October 6, 2014
An entertaining question: what’s deductible?
The cost of “business entertainment” isn’t tax-deductible. The following question from a client and...
September 19, 2014
Options for structuring property purchase
What is the most tax efficient way to acquire a property and what tax...
September 17, 2014
IHT and a PSC
While it is not usually possible to trace through gifts of cash for the...
September 17, 2014
Gift to son
How to deal with shares in a personal service company where the cash reserves...
September 10, 2014
Payroll Reporting in RTI
In April 2013, HM Revenue & Customs introduced new payroll reporting procedures, requiring payroll...
August 11, 2014
Don’t state the obvious
Logos and slogans are both key ways of marketing your firm, but it’s important...
July 31, 2014
Lease surrenders: overpaid SDLT and VAT?
If you have previously paid irrecoverable VAT, SDLT or both on the surrender of...
July 23, 2014
Penalties for failure: painting a Gray picture?
An inordinate number of cases appearing before the First-tier Tribunal relate to penalties for...
July 17, 2014
New payment demands in enquiry cases?
In the next couple of weeks, HMRC will be given controversial new powers to...
July 16, 2014
Accelerated Payment Notices and Follower Notices
This note is about the provisions to be introduced by Finance Act 2014, which...
July 14, 2014
Associated company rules: a welcome simplification
Even readers with relatively short memories will recall a time when the difference between...