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Articles.

Changing the VAT status of a property

You are buying a property which you want to develop into flats while continuing to let the ground floor. The seller says he must charge VAT. Is her correct?

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HMRC expands agent-related services

HMRC has written to the CIOT to confirm updates to the services provided on the Agent Dedicated Line. What's changed?

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Child Benefit claimants could be missing out on full state pension entitlement

If you claimed Child Benefit prior to May 2000 you may have missed out on valuable qualifying state pension years due to nuances in HMRC's systems.

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Tax planning for landlords of commercial property

You own the property that your company trades from for which it pays you rent but might this result in extra capital gains tax if you sell the property?

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Dodging the double IR35 charge

Companies and their owners with income subject to the IR35 rules are at risk of being taxed twice on the same income. When can this double tax apply?

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Tribunal denies fishy business property relief claim

The First-tier Tribunal has disallowed a claim for business property relief, despite the business in question being a long-established fishery. What went wrong?

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Losses on CT returns may be incorrect

If you receive a letter from HMRC about your corporation tax losses, don't ignore it or you could end up overpaying. What's going on?

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Workaround for botched HMRC student loan repayment calculations

HMRC systems cannot differentiate between certain types of income which could lead to an overpayment of student loan deductions. What's the solution?

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Dodge the tax trap for jointly owned property

You and your spouse receive income from a jointly owned buy-to-let property. How can you improve your joint tax position?

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If you owe tax for 2023/24 act now to avoid a fine

If you think you owe tax for 2023/24 and you haven't told HMRC about it or been asked to complete a self-assessment tax return, you're at risk of a tax penalty.

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Why file early?

HMRC revealed that nearly 300,000 taxpayers filed their 2023/24 tax return in the first week of the 2024/25 tax year. What advantages does early filing offer?

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EIS and VCT extended for ten years

Two popular investment incentives offering a number of tax breaks were due to expire in 2025. However, the government has announced that they will be extended.

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Beware of Sunday payment deadline this month

The deadline for paying monthly PAYE is on the 22nd of each month. For September 2024, this falls on a Sunday. What can you do to avoid late payment?

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Latest advisory fuel rates for company car drivers

The amount that employees can be reimbursed for business travel in company cars changed from 1 September 2024. What are the new rates?

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Are you missing out on pension tax relief?

When you pay personal pension contributions you automatically receive basic tax relief from HMRC. Are you claiming all the relief you're entitled to?

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Save IHT with gifts to charity

Making donations to charity in your will can lower your estate's inheritance tax bill. How can you make use of this tax break?

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Ending a trust tax efficiently

You've had a trust for your children for many years. Can you end the trust and distribute the assets to each of them, without triggering a tax trap?

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Latest crackdown targets animal breeders

HMRC is contacting individuals who may need to pay tax on income from breeding animals. What should you do if you receive a letter?

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Improvement and finance losses and how to claim them

You're making substantial repairs and improvements to your buy-to-let property. What tax relief are you entitled to and how can you claim it?

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Unpaid tax from cryptocurrency transactions targeted

HMRC is writing to individuals who may need to pay tax on the disposal of cryptoassets such as Bitcoin. What should you do if you receive a letter?

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