Lee Sharpe looks at the findings and recommendations of the recently published Independent Loan Charge Review, together with the government response. (See 'Footnote' ... Continue Reading
It is often more tax-efficient for private, family companies to pay dividends to shareholders rather than a salary or bonus especially if the shareholder is a basic ... Continue Reading
Written by Jennifer Adams for Tax Insider For tax purposes the operation of a furnished holiday let (FHL) is not a business, rather, it is deemed to be an income ... Continue Reading
Peter Vaines looks at Personal Service Companies and IR35, HMRC requiring security deposits against tax liabilities, and the acquisition date for CGT purposes ... Continue Reading
BKL looks at the key changes to taxing capital gains on property coming in April 2020. Introduction On 6 April 2020, capital gains tax (CGT) on property is changing. ... Continue Reading
RSM's George Bull looks at recently-announced powers to grant HMRC protection from claims that it could not automate penalty decisions and similar processes. ... Continue Reading
RPC Solicitors' Robert Waterson and Constantine Christofi on the government's broad plans to allow HMRC to make individuals personally liable for company debts using ... Continue Reading
Where a property is owned jointly, the tax treatment depends upon a number of factors not least as to whether the owners are married and whether the property is ... Continue Reading
RSM UK's George Bull considers how HMRC is developing an appetite for retrospective taxation. Background The UK has been paying taxes since well before electrically ... Continue Reading
BKL Tax provides a useful summary of some of the key GGT changes to property disposals from April 2020. On 6 April 2020, capital gains tax (CGT) on property ... Continue Reading
