Stephen Relf ACA CTA, senior tax writer at Croner-i, explains the tax implications of the high income child benefit charge (HICBC) from calculating the adjusted charge net income and advantages of claiming child benefit but opting out of actual payments to protect state pension

The Charity Tax Commission’s latest review of the charity tax system criticised the lack of accountability over Gift Aid which is costing taxpayers £5bn a year in tax breaks to charities. Croner-i lead tax writer Stephen Relf CTA FCA explains why Gift Aid reform is overdue

The introduction of a cap on research and development (R&D) tax relief at three times the total of the companyʼs PAYE and NICs liability for that year is set to come into force in 2020 and could hit companies with a high R&D spend and low staff costs, despite protective measures, explains Stephen Relf ACA CTA

Stephen Relf ACA CTA examines the pros and cons of setting up a limited company versus operating as a sole trader, and assesses the critical tax compliance issues when planning a disincorporation

Stephen Relf FCA CTA, lead tax writer at Croner-I, discusses the requirements and obligations of setting up a charity, and what useful tax reliefs are available to both a business and an individual

Stephen Relf FCA CTA, lead tax writer at Croner-i, takes a look at the key changes announced in Budget 2018, from reform of off-payroll working rules (IR35) in the private sector and business rate cuts to the freeze of the current £85,000 VAT registration threshold until 2022

Stephen Relf CTA ACA examines potential tax pitfalls for owner managed businesses when they use directors’ loans instead of conventional salary structures, from outstanding loans to repayment terms

Stephen Relf CTA FCA, lead tax writer at Croner-i, examines the pros and cons of dividend payments versus bonuses for owner managed businesses including the implications of cash flow, potential tax savings and profit extraction options

This month's review of tax cases and tax news including tax avoidance scheme closure notices, reasonable excuse gives taxpayer part penalty relief, Making Tax Digital for VAT set for 2019, tax-free childcare for under nines starts

Plans to go ahead with Making Tax Digital for VAT reporting from April 2019 are well under way with the government consulting on final details of the rules for so-called ‘electronic accounts’. Stephen Relf CTA ACA, tax writer at Croner-i, examines the proposals 

Stephen Relf CTA ACA considers the penalty structure for the new rules on the charge to capital gains tax on residential property which is now extended to non-UK residents and requires a 30-day filing requirement, especially since HMRC lost the McGreevy case

Croner-i tax experts review the key property tax measures announced in the autumn Budget from CGT on non-residents’ gains to ATED rises and stamp duty abolition for first-time buyers purchasing properties valued under £300,000

Stephen Relf CTA FCA reviews the Budget announcements affecting capital gains tax and business-related CGT increases, including changes to depreciatory transactions and freezing the capital gains indexation allowance at CPI

With sketchy information available about the plans for the rollout of Making Tax Digital for VAT, Stephen Relf CTA ACA examines early plans for changes to VAT reporting including qualifying criteria, compliance and thresholds

Few people seem to be claiming disincorporation relief when they convert from a limited company to sole trader or partnership status. Stephen Relf ACA CTA, specialist tax writer at Croner-I, examines how it works and whether it makes sense to take advantage of this tax relief