Negotiating R&D relief: practical pointers
HMRC will commence an enquiry into research and development (R&D) claims under Finance Act 1998 Sch 18 para 24.
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Fee disputes: how to avoid them and the impact of credit control
All professionals want happy clients who pay their fees on time, refer more work to them, and go on to refer them to other potential clients. Fee disputes cause significant problems, however.
Landlord contributions to tenants: the commercial aspects of a lease deal
This article supersedes a previous article published in July 2017 ‘Landlord contributions – avoiding the bear traps’.
Making Tax Digital for Income Tax: private beta testing
HMRC has embarked on the next step for Making Tax Digital (MTD) for Income Tax by opening up the private beta to agents and their taxpayer clients for 2024-25.
Making disclosures to HMRC: Guidance for CIOT members
Members may be asked by clients or potential clients to provide advice, guidance and support to enable the person or business to make a disclosure to HMRC.
The payrolling of benefits: new employer obligations
A lot has changed since P11D forms were introduced in the early 1960s. In April 2016, the voluntary payrolling of benefits in kind was introduced.
Furnished holiday lettings: tax advantages eliminated
UPDATE:
Those following the Finance (No 2) Bill 2024 will have seen that the measures to achieve the government's policy objectives of reducing the tax attractiveness of holiday a
Compensation and termination fees: VAT treatment of payments
If any reader is still unaware about the basic facts of the Post Office Horizon saga, the outcome was that hundreds of self-employed sub-postmasters were sacked and forced to repay large sums o