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This Practical Tax Database and Virtual Tax Partner® Toolkit is your online tax partner. It answers all your key tax FAQs, is packed with useful and practical tax and business guidance.

The information gathered here is split into tax planning guides, FAQs, know-how and tools. With worked examples and tax compliance checklists.

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Autumn Statement 2014: surprise announcements on restriction of Entrepreneurs' Relief on incorporation and new Stamp Duty Banding. Subscribers, please see your detailed version: Finance Bill 2015 tax update and rolling planner

HM Revenue & Customs (HMRC) have published a list of ten things you need to know about tax avoidance (that scheme promoters won't always tell you). They are:

Hello

This time we have a capital taxes round-up. It seemed like a good idea in the lull before the Chancellor's Autumn Statement in December.

In Richard Hurst v HMRC [2014] TC0403 a taxpayer successfully claimed that he was a "disguised" employee in order to claim CGT Entrepreneurs' Relief. His claim to be a de facto director failed.

Two cases on Capital Gains Tax Private Residence Relief (PRR): one where the timely use of a main residence election would have saved the day, and the other where a property did not qualify as a "residence".

Hello

This time we have a new guide on Employee (share) Ownership Trusts; these may be an interesting idea for some client companies and also an alternative mechanism for succession planning.

  1. Let them eat VAT
  2. Nichola's SME tax w-update 8 October 2014
  3. Employment intermediaries: new quarterly reporting requirement
  4. Illegal state aid? UK sweetheart deals for multi-nationals
  5. Special relief: claim fails for unreliable witness

 

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