Most Recent Issue

SALARY SACRIFICE

Brain-freeze for Iceland on NMW rules

Despite being associated with frozen foodstuffs, retailer Iceland has managed to land itself in hot water with HMRC regarding a staff incentive. What’s going on, and how can your clients avoid similar problems?
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YEAR-END TAX PLANNING

Pre-5 April 2019 tax-saving advice

Running through the same year-end advice repeatedly with clients can be mundane, but it is also essential that you do it. A number of tax reliefs depend on getting the timing right, so what do you need to be thinking about?
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ANTI-AVOIDANCE

New guidance on company winding-up rules

HMRC has been forced to make changes to its approach to the anti-avoidance rule which can apply to shareholders who wind up their companies. What advice can you give to affected clients?
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MTD

Making Tax Digital: coping with the switchover

The pilot for Making Tax Digital for VAT (MTDfV) opened up to all clients that are compulsorily VAT registered in December 2018, but there have been some recurring problems in making the change. What are the key things clients should be aware of if they are signing up?
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CORPORATION TAX

Is a de-grouping charge always a bad thing?

The Finance Act 2011 changed the way that corporate de-grouping charges are assessed. At first glance it might appear that such a charge should be avoided if possible, but why might it actually be to your clients’ advantage to trigger a charge?
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DEVOLVED TAXES

Is the land tax charge cheaper in Wales?

The Welsh Revenue Authority has updated the guidance regarding the higher rates applicable to residential property. How can the rules lead to an unexpected trap for your clients purchasing property in Wales?
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VAT

How do the new rules for prepayments and deposits work?

The VAT rules relating to an aspect of advance payments change on 1 March 2019. If your clients are fortunate enough to receive all or part of their customers’ payments upfront, they will be affected. How should they deal with the change?
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IN THIS ISSUE - THE EMI SHARE OPTION SCHEME

How to set up and administer an EMI scheme

Employee share schemes can seem like a daunting area to advise clients on. However, the enterprise management incentive (EMI) was purposely designed to be relatively straightforward compared with other schemes. When might the EMI be right for your clients, and what are the key points you need to understand?
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Last updated: 21.03.2019

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