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PRIVATE RESIDENCE RELIEF

PRR: intention to occupy is crucial

A taxpayer has successfully argued that living in a flat for just ten weeks was enough to make it his main residence, securing partial tax relief. How did he do it, and what should you advise clients in a similar position?

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GROWTH SHARES

A handy alternative to share option plans

Your client wants to retain and incentivise a key member of staff. You have discussed the enterprise management incentive, but the company’s trade is excluded under the legislation. What alternative can offer the same benefits? More...

PRIVATE RESIDENCE RELIEF

Use a tax return to reduce a private residence relief risk

A client has recently sold her main residence and believes the gain should be exempt due to private residence relief. Why can things get complicated, and might disclosing the full details on a return be a good idea? More...

DIRECTORS’ REMUNERATION

New company: can the directors be paid before trading?

You have a new company as a client. It hasn’t started to trade yet, but the directors want to start taking a salary to ensure tax efficiency for the year. Is this permissible and tax deductible for the company? More...

CAPITAL ALLOWANCES

Capital equipment: should it be bought personally?

Your client is the sole director and shareholder of a trading company. The company needs some new equipment to increase its output. The director thinks she should buy this personally as the capital allowances will then be relieved at 40%. Is she right? More...

CORPORATION TAX

Is a gift made to a company taxable?

A client has a customer who is particularly impressed with the service they received. They have made a gift of several cases of expensive champagne. This was sent to the company but intended for the directors and staff. What’s the tax position? More...
Last updated: 18.10.2019

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