Tax Return Adviser Ltd
Practical Guides
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Is your FHL business “trading” ahead of April 2025?
As the furnished holiday lettings (FHL) regime is being repealed next year, many landlords are seeking advice as to whether their business may be a trade and so continue to enjoy the benefits attributable to FHLs. What’s the position here?
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Key points of new R&D merged scheme
The new government is going ahead with the withdrawal of the advantageous furnished holiday lettings (FHL) rules from April 2025. What’s happening, how will you be affected and what planning could you consider now?
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Practical guide: is VAT penalty for "deliberate" behaviour justified?
HMRC has issued a “best judgement” assessment for underpaid VAT on past returns and also intends to charge a deliberate behaviour penalty. What is the burden of proof and how can you reduce the penalty or get it cancelled?
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Practical guide: sidestepping the OpRA rules
The optional remuneration arrangement (OpRA) rules have been around for several years. They aim to cancel the tax and NI advantages offered by salary sacrifice schemes. But how can employers still secure these advantages for their employees?
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Practical guide: P11D filing for 2023/24
You are preparing to file your company's P11D forms for the last tax year. What should you keep in mind, and why might a change in how you report taxable benefits be advantageous?
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Practical guide: capital allowances for commercial property
Your company is about to purchase a factory and then extend the building afterwards. What capital allowances will be available, and how will claiming them impact the future capital gains position of the property?
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