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Articles.

Loan written off: are you in HMRC's crosshairs?

HMRC is writing to directors that took a loan from their company that was later written off or released. What should you do if you receive a letter?

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Meaning of "new and unused" clarified for CAs purposes

The guidance on what "new and unused" means for the purposes of first-year allowances has been updated in order to make things clearer. What's the full story?

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Cutting the cost of a company car

Looking to replace your son's old car tax-efficiently?

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Scammers already targeting pensioners over winter fuel payments

Phishing attacks are being sent to pensioners purporting to be from the Department for Work and Pensions. What's going on?

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Errors in HMRC 2024/25 tax calculations

Reports are coming in about errors in HMRC's tax calculations for 2024/25 involving Class 2 NI contributions. What steps should you take if you've been affected

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Winter fuel payments to be clawed back via tax system

A government U-turn on the winter fuel payment was announced this week, with a new means-tested threshold. How will this work in practice?

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Deadline for 2024/25 employer shares and share schemes

6 July - deadline for reporting employee benefits. It's also a red letter day if employees are rewarded with shares in the company.

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How soon should you register for VAT?

You're starting a business with significant start-up costs. What are your options for recovering VAT on these and which is the best?

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Homeworking - is there a VAT problem?

Your business is about to update its IT equipment for employees who work from home. Is it more tax efficient if the employees owned the equipment?

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Class 2 NI demands being sent in error

Compulsory Class 2 NI has been abolished but that hasn't stopped HMRC sending out demands for it for the last tax year. What's happening?

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HMRC says care industry VAT grouping is "tax avoidance"

HMRC is warning that setting up VAT groups in the care industry to reclaim VAT on what would otherwise be exempt supplies is tax avoidance.

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Reducing tax on residential property gains

You're planning to sell a second home. As its value has risen you're expecting a hefty capital gains tax bill. How might you reduce it?

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New PAYE procedure being overlooked

If you pay foreign employees or those who work abroad, you might need to take steps immediately because of new tax rules. What's the full story?

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Director shareholders must disclose dividends

new rules will require you to report more information about your company and the income you derive from it on your self-assessment tax return.

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What's a trivial benefit worth to employers?

The tax and NI exemption for trivial benefits is much misunderstood, but nonetheless very useful to employers. When can you use it what are its advantages?

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Lending to a relative - avoiding the tax trap

Your daughter needs financial help to get her company started. You've agreed that your company will lend her the money. Will this trigger a tax charge?

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Further relaxation of self-assessment thresholds announced

The government has announced changes to the threshold at which some taxpayers need to complete a tax return. What's the full story?

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Don't pay HMRC penalties, suspend them

If you make a mistake that results in not paying enough tax, HMRC can hit you with a penalty. How can you get it to suspend the fine and eventually waive it?

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Income splitting - tackling the practical issue

You recently started a new business which you run through a company. Can reduce your tax and NI bill if you issue your spouse with shares?

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Selling your business premises - a VAT trap?

Your firm is about to complete on the sale of its premises. Because it's a VAT-exempt transaction will this trigger the tricky partial exemption rules?

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