Croner Taxwise

Brought to you by the team of specialist tax experts at Croner Taxwise

Tax / Q&A: trusts and Fifth Money Laundering Directive

In our regular Q&A series from Croner Taxwise, Kiya Jacobs examines potential pitfalls accountants could experience when registering trusts to comply with the Fifth Money Laundering Directive (5MLD)

Tax / Q&A: duty to deduct tax and director's loans

In our regular Q&A series from Croner Taxwise, Pras Patel explains how to deduct tax in respect of loan interest payments in three different scenarios

Tax / VAT Q&A: Margin Scheme

In our regular Q&A series, Croner Taxwise VAT advisor Arti Sonpal explains how to use the Margin Scheme for the importation of collectors’ items

Tax / VAT Q&A: renovation of an empty dwelling

In our regular VAT Q&A series, Croner Taxwise VAT adviser Tony Chamberlain examines whether reduced rate VAT is chargeable on renovation work on a bungalow which has lain empty for more than two years

Tax / Q&A: hire purchase contract and capital allowances

In our regular Q&A series from Croner Taxwise, Alexander McCarthy explains when a claimed capital allowance is allowable in the event that a hire purchase agreement on a car has not been paid off

Tax / VAT Q&A: property on hand at deregistration

In our regular Q&A, Vivienne Scott, senior VAT consultant at Croner Taxwise, considers the implications of deregistration with property on hand when an owner has invested heavily in refurbishment

Tax / Q&A: annual allowance charge on pensions

In our regular Q&A series, Croner Taxwise tax advisor Alexandra Fielding considers the tax implications for high earners of exceeding the annual allowance limit of £10,000 on pension contributions

Tax / Q&A: liability for higher rate stamp duty land tax in property transactions

In our regular Q&A, Vivienne Cheung, tax advisor at Croner Taxwise, considers the compliance issues for the 3% higher rate stamp duty when two properties adjacent to each other are purchased by a married couple, one for residential use

Tax / VAT Q&A: qualifying cars and input tax recovery

In our regular Q&A series, Croner Taxwise VAT adviser Janis Kirkham considers whether a car bought for business use actually falls within the qualifying rules for VAT recoverability

Tax / VAT Q&A: place of supply rules for intermediary services

In our regular Q&A series, Croner Taxwise VAT adviser Priyesh Mistry explains the VAT rules for third parties and whether VAT is charged at the standard rate when invoicing services from a non-UK based supplier

Tax / Q&A: bare trust for child gift

 In our regular Q&A series, Croner Taxwise’s Marsha Haywood unravels the tax consequences of using a bare trust to hold money gifted by a parent to a child

Tax / Q&A: loan charge reporting for EFRBS

Croner Taxwise tax adviser Amaira Bada unpicks the tax and reporting liabilities for a client reporting under the loan charge requirements for an employer financed retirement benefit scheme (EFRBS)

Tax / Q&A: 'main' residence versus bolt-hole for higher rate stamp duty

In our regular Q&A, Alexandra Fielding CTA, tax adviser at Croner Taxwise, considers the capital gains tax implications if a couple sell one of their homes, currently used as the family home but not designated as the primary residence for tax purposes

Tax / VAT Q&A: how travel agents must account for VAT using billback arrangement

In this week’s Q&A, Vivienne Scott, senior VAT consultant at Croner Taxwise, explains how travel agents must use the Tour Operators’ Margin Scheme (TOMS) to account for VAT

Tax / VAT Q&A: how to re-register for VAT

In our regular Q&A series, Croner Taxwise VAT consultants explain the rules around re-registering a business for VAT after a period of time when turnover fell below the VAT threshold
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