Off-payroll working from 6 April 2021
The long-delayed extension to the off-payroll working rules finally took effect from 6 April 2021. What are the crucial things that businesses who provide services through an intermediary, or engage workers that provide services in this way, need to know?
Practical guide: Tax-efficient will planning with residential property
An individual has a significant property portfolio which provides them with their sole source of income. They want to gift shares in some property to their daughter but retain the income. Can they do this without triggering the reservation of benefit rules?
Practical guide: a guide to the new super-deduction
Budget 2021 introduced a new temporary super-deduction for capital expenditure. Set at 130% of the amounts incurred it certainly looks attractive, but what potential pitfalls should company owners be aware of before they make a claim?
PRACTICAL GUIDE: PRIVATE RESIDENCE RELIEF AND CASE LAW
HMRC is challenging more and more claims for private residence relief, particularly where there are multiple properties and it isn't obvious that there has been any actual occupation of the property sold. How can two recent tribunal cases help when making a claim?
Practical guide: Incorporating a property business
An individual with a significant property portfolio is considering incorporating their business. What are the key considerations and are there any traps to avoid or tax planning opportunities?
PRACTICAL GUIDE: WHAT HAPPENS TO COMPANY LOSSES UPON A SUCCESSION BY A NEW COMPANY?
A loss-making company is in the process of introducing new shareholders as part of a turnaround plan. The shareholders wish to start afresh and transfer the trade to a new company. Can the historic trading losses be transferred along with the trade?