Practical Guides
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Practical guide: how does the Autumn Budget affect the super-deduction?
The 2021 Autumn Budget extended the temporary increase in the annual investment allowance (AIA) until 31 March 2023. With the super-deduction window due to close on the same date, what should businesses looking to buy capital assets be considering?
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Practical guide: completing VAT returns post-Brexit
As the first anniversary of the UK leaving the single market and customs union approaches, it is a good time to look at how businesses trading with the EU need to report their VAT. What changes should they have made with the nine boxes on the returns?
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Practical guide: 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?
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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?
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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?
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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?
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