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Entrepreneurs' Relief, Goodwill, Negligible value, Private residence relief, More...
25.08.2016 - Year: 3 - Issue: 4 - Page: 8
LAND AND PROPERTY TAXES
Your client is selling some land that might have future development potential, and has been advised by his solicitor to negotiate an overage clause. However, he is confused about how this might affect his tax position. What is the answer?
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Publication date: 23.09.2016 - Year: 3 - Issue: 5 - Page: 2
VAT - FRS
Using a flat rate scheme can be beneficial and administratively simple for your clients. How has a recent change to the guidance made things easier, and how can your consultant clients potentially benefit? More...
Publication date: 25.08.2016 - Year: 3 - Issue: 4 - Page: 1
After a lengthy hearing, the First-tier Tribunal has delivered its decision in the Ingenious partnerships’ appeal against HMRC. Can your affected clients finally look forward to some certainty over their tax affairs? More...
Publication date: 23.09.2016 - Year: 3 - Issue: 5 - Page: 10
VAT - PROPERTY DEVELOPMENT
Favourable VAT treatment is available to your property development clients who develop new dwellings or convert non-residential buildings into dwellings. What are the breaks available, and are there any traps or issues you need to be aware of? More...
Publication date: 23.09.2016 - Year: 3 - Issue: 5 - Page: 1
Business property renovation allowance (BPRA) will be scrapped in 2017, for both individuals and companies. What is this allowance and could your clients still benefit before it’s axed? More...
Publication date: 23.09.2016 - Year: 3 - Issue: 5 - Page: 4
NI contributions are collected separately for each employment and self-employment, but are subject to an annual cap, which your clients may be unaware they have exceeded. How can this arise and what action should you take if your clients have overpaid? More...