Newsletters
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What are the consequences of unlawful dividends?
Business Tax, Business lawYour company’s accounts for its last financial year have been prepared in draft. They show that you and your fellow director shareholders received more dividends than permitted by company law. This has tax consequences. What’s the most tax-efficient way to manage them?
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Can a business that hasn't started to trade qualify for a key tax relief?
Business TaxThe First-tier Tribunal recently considered whether entrepreneurs’ relief (ER) (since renamed business asset disposal relief (BADR)) could apply to a disposal of assets by a partnership that hadn’t commenced trading. What was the decision?
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Relief for mortgages and other financing costs
Personal TaxThe way tax relief is given for mortgage interest, and other financing costs, has changed in recent years. How is it calculated and why is it so important to keep track of it?
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Lost purchase invoices: are estimates acceptable?
VATPart of an office was damaged in a flood, destroying a batch of unprocessed purchase invoices. What should the business do with respect to input tax reclaims on the VAT return?
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Minimising tax on inherited pensions
Personal TaxA married couple recently passed away within a few months of one another. Their daughter is the beneficiary of the pension savings of the mother and father. What tax will she have to pay on these?
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Can a VAT refund be denied as "unjust"?
VATA business has been charging some customers standard-rate VAT for goods that ought to have been zero-rated and accounted for the excess on your VAT returns. Are they entitled to a refund?