21/01/2020, by Lee Sharpe, Tax Articles - Business Tax
Lee Sharpe considers the latest update on the Loan Charge, announced 20 January 2020.
HMRC has updated its guidance on the Loan Charge.
The updated guidance may ... Continue Reading
08/01/2020, by Peter Vaines, Tax Articles - General
Peter Vaines with a roundup of recent tax cases that are relevant to tax practitioners.
IHT: Interests in Possession
The case of M Vincent v HMRC  ... Continue Reading
06/01/2020, by Lee Sharpe, Tax Articles - Business Tax
Lee Sharpe looks at the findings and recommendations of the recently published Independent Loan Charge Review, together with the government response.
Introduction ... Continue Reading
17/12/2019, by Tax Insider, Tax Articles - Business Tax
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
10/12/2019, by Tax Insider, Tax Articles - Savings and Investments, Pensions and Retirement
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
05/12/2019, by Peter Vaines, Tax Articles - General
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
18/11/2019, by Tax Insider, Tax Articles - Property Taxation
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
18/11/2019, by RPC Solicitors, Tax Articles - HMRC Administration, Practice & Methods
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
11/11/2019, by BKL, Tax Articles - Property Taxation
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
11/11/2019, by RSM UK, Tax Articles - HMRC Administration, Practice & Methods
RSM UK's George Bull considers how HMRC is developing an appetite for retrospective taxation.
The UK has been paying taxes since well before electrically ... Continue Reading