If the draft legislation issued for consultation last year is enacted in the next Finance Act there will be important changes to private residence rel...
Dispute resolution through arbitration
Arbitration is the process of bringing a business dispute before a neutral third party in order to resolve the situation. Arbitration is a form of alt...
Radio presenter wins IR35 personal service company case
In a recent case involving a radio presenter working for TalkSport, it was decided that the presenter would not have been an employee if directly enga...
Diary of main tax events June/July 2019
Date What’s Due 1/06 Corporation tax for year to 31/8/18 (unless pay quarterly) 19/06 PAYE & NIC deductions, and CIS return and tax, for month t...
Reporting the issue of shares or options to staff
Gifts and awards of shares in companies, often known as employment related securities (ERS) are commonly used by employers to reward, retain or provid...
Diary of main tax events May / June 2019
Date / What’s Due 1/05 Corporation tax payment for year to 31/07/18 (unless quarterly instalments apply) 19/05 PAYE & NIC deductions, and CI...
Possible changes to CGT private residence relief
Possible changes to CGT private residence relief The government is currently consulting on important changes to private residence relief that are like...
“Rent a room” relief to continue for AIR BNB landlords
“Rent a room” relief to continue for AIR BNB landlords Last year HMRC carried out a review of rent a room relief and it was proposed that ...
Tax planning to minimise the high income child benefit charge
Tax planning to minimise the high income child benefit charge The substantial increase in the higher rate threshold to £50,000 is good news for many ...