Croner Taxwise

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

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

Tax / P11Ds and payrolling benefits

With the 2018/19 P11D deadline looming, Croner Taxwise payroll adviser Samantha O'Sullivan examines the pros and cons of payrolling benefits, plus key registration and filing dates

Tax / Q&A: tax liability for property transfer in divorce

In our regular Q&A series, Croner Taxwise consultant Steven Jones warns divorcing couples to consider the capital gains tax (CGT) implications when a residential property is transferred to one partner in the event of divorce in a no gain, no loss situation under section 58 of TCGA 1992

Tax / Q&A: HMRC and employment related securities return

In our regular Q&A series, Croner Taxwise tax consultant David Woolley reviews the filing requirements for employer related securities returns and the importance of reportable events such as issues of unapproved shares

Tax / VAT Q&A: flat rate scheme and pre-registration input tax

In our regular Q&A series, Croner Taxwise consultant Jason Croke, explains the registration requirements for a first-time registrant planning to use the flat rate scheme for VAT compliance and recovery

Tax / Q&A: entrepreneurs’ relief and family owned businesses

In our regular Q&A series, David Woolley, tax consultant at Croner Taxwise, examines the impact of entrepreneurs’ relief on family owned businesses with shares following rule changes in Finance Act 2019, effective from April

Tax / Q&A: paying VAT on a garden office construction

In our regular VAT Q&A series, Sally Atkins, VAT advice consultant at Croner Taxwise, examines the underlying principles of whether VAT can be reclaimed on construction of a garden office, bearing in mind the strict rules on business use only

Tax / Q&A: corporation tax relief on amortisation of goodwill

In our regular Q&A series, Croner Taxwise adviser Vivienne Cheung explains the qualifying conditions for claiming corporation tax relief on amortisation of goodwill for intangible assets and intellectual property

Tax / Q&A: pension deductions and tax relief at source

In our regular Q&A series, Croner Taxwise experts explain how to deal with pension opt outs in terms of relief at source and net pay pension schemes when auto enrolment and opt out spans a tax year
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