Newsletters
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Can the net estate be increase by giving money away?
An individual's will includes several bequests to charities. The family solicitor has said that increasing the donations could lower the inheritance tax (IHT) bill and so might leave the beneficiaries better off. How does this work?
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Cycling to work - keep it simple to avoid tax problems
A company's employees have expressed an interest in the cycle-to-work tax break and with summer not far away the employer is also tempted. However, there seems to be a mountain of literature to plough through. Is there a simple option?
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Dealing with goods that never leave the EU
A GB business imports goods from the EU. However, for one order the goods will be shipped directly from the supplier in one EU country to the customer in another EU country. How does Brexit give rise to VAT issues here?
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Partial exemption trap when buying services from abroad
A trader has a partially exempt business. They have used the consultancy services of a specialist in Ireland who did not charge VAT. Is this correct post-Brexit and how should the business deal with the UK VAT reporting?
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How does private residence relief work for married couples?
An individual recently married. He and his wife live in the property he owned as his home for several years. He wants to transfer a share of it to her. If they sell in a few years’ time, what will their respective capital gains tax (CGT) positions be?
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Is NMW due for sleep-in shifts?
Following the 2021 Supreme Court ruling in the Mencap case, guidance has been updated on handling sleep-ins for national minimum wage (NMW) purposes. What’s changed for affected businesses?