Tax Return Adviser Ltd
Newsletters
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Selling a former home: changes for 2023/24
When it comes to tax relief on the family home, there are complications for married couples and civil partners following separation. How can the new rules, which apply from April 2023, help?
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VAT recovery and the capital goods scheme
Your close friend is the treasurer of their local golf club. The club plans to spend £500,000 plus VAT on major improvement works to its clubhouse. How much input tax can it claim and how will the capital goods scheme affect the calculations?
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Off-payroll, IR35, agency and umbrella rules - which apply to you?
If you’re working or intending to work through a company, agent or other intermediary, one or more of HMRC’s anti-avoidance measures might apply. Why is it vital you know which?
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Mitigating the CT rate hike on company gains
Your company made a capital gain in November 2022 when the corporation tax (CT) rate was 19%. But, as the gain falls in its financial year to 30 September 2023 will part of it be taxable at the 25% rate which applies to profits from 1 April 2023?
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Is pension advice tax free?
Some of your company’s directors are considering retiring in the next few years and each wants advice about funding their pensions. Can the company pay for the advice and treat it as a tax-free benefit in kind?
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Avoid a PAYE trap for end of year bonuses
Your company’s financial year ends soon. It’s been a good year for the business and the directors and staff are to be paid bonuses. The amounts have been decided but payments won’t be made for several months. When is the PAYE tax and NI due?