Displaying 1-50 of 101 results
Exclusive
Tour Operators Margin Scheme
- 10 Apr 2026
FAQ about whether a UK VAT-registered taxi firm can use the Tour Operators Margin Scheme (TOMS) for passenger transport services bought and resold to end customers.
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MTD reporting requirements for a new firm
- 10 Apr 2026
FAQ about when a client needs to start reporting their new sole trade, established in December 2025, under under Making Tax Digital (MTD).
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Place of supply for audit services
- 03 Mar 2026
FAQ about establishing the Place of Supply for a UK-based accountant who charges a fee to audit overseas clients' UK Ltd, VAT registered companies.
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Tax relief on working from home expenses
- 03 Mar 2026
FAQ about whether an employee, who works from home, can claim any tax relief from HMRC, as his employer doesn’t pay for any of his working from home expenses incurred.
Exclusive
Registering benefits in kind for payroll
- 09 Feb 2026
FAQ about whether a company considering offering medical benefits to their staff in the 2026/2027 tax year is required to payroll those benefits starting from 5 April 2026.
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Will client have to pay VAT to HMRC on assets, when deregistering
- 09 Feb 2026
FAQ about whether a client will have to pay any VAT on his assets (including property and computer equipment) to HMRC , when he deregisters, as he is closing the business due to ill health.
Exclusive
Opting out of Making Tax Digital
- 06 Jan 2026
FAQ about whether a client selected to join Making Tax Digital (MTD) for Income Tax beginning in April 2026, can opt out of MTD if their rental income falls below the threshold in 025/26.
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Cash accounting scheme exemption
- 06 Jan 2026
FAQ about what values a VAT-registered client should use to calculate an exemption from the cash accounting scheme, for a small residential property portfolio they hold.
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Status of a company for Construction Industry Scheme purposes
- 04 Dec 2025
FAQ about the status of a client's company in relation to a house it has purchased to renovate and let, and whether it counts as a contractor for CIS purposes.
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Reclaiming VAT charged by a supplied not registered under the Construction Industry Scheme
- 04 Dec 2025
FAQ about a client who is both VAT and CIS registered and meets all the other criteria to treat purchases under the CIS DRC, but using materials from a supplier not registered under the Construction Industry Scheme. The supplier insists on charging 20% VAT as normal, which may affect the client's ability to reclaim this VAT as input tax.
Exclusive
Calculating benefits-in-kind
- 05 Nov 2025
FAQ about how to calculate the calculate the benefit-in-kind on the private use by a client, of a helicopter, owned and given by the manager of a successful manufacturing company.
Exclusive
Reclaiming VAT as input tax
- 05 Nov 2025
FAQ about a VAT-registered charity can recover all the VAT incurred on general overheads and expenses, for community work and goods sold for fundraising.
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Notification to HMRC of an R&D claim
- 03 Oct 2025
FAQ clarifying the rules around notifying HMRC of the intention to submit a Research and Development claim, which allows for pre-claim risk assessments and cutting down on abuse of the system.
Exclusive
Clarifying the correct VAT rate charged for a barn conversion
- 03 Oct 2025
FAQ about a contradiction between the rate of VAT charged by a builder who is converting a barn into a dwelling which will then be rented out, and the rate which the client employing the builder thinks should be charged.
Exclusive
Criteria to qualify for qualify for First Time Buyer’s Relief on SDLT
- 02 Sep 2025
FAQ about the whether a client's son would need to meet, to qualify for First Time Buyer’s Relief from Stamp Duty Land Tax (SDLT) on the property he is looking to buy.
Exclusive
Clarifying the VAT rules for selling on marketplace websites
- 02 Sep 2025
FAQ about whether a UK-based business needs to be accountable for VAT, if they sell goods via a marketplace website, such as Amazon.
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VAT and installation of solar panels
- 01 Aug 2025
FAQ about the VAT liability of the installation of solar panels on a building used by a UK VAT registered charity. with both business and non-business activities.
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Classification of double cab pick-up vehicles
- 01 Aug 2025
FAQ on changes to the rules around classification of double cab pick-up vehicles, and whether they are classified as a car or van for capital allowances and benefit in kind purposes.
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Affect of abolition of the Furnished Holiday Let rules in April 2025
- 02 Jul 2025
FAQ about the treatment of a rental property that previously qualified as a Furnished Holiday Let (FHL), following the abolition of the FHL rules from 6th April 2025, and what happens to any reliefs and allowances.
Exclusive
VAT on property let as a holiday home
- 02 Jul 2025
FAQ about changes to the direct tax treatment of holiday homes introduced in 2025 and whether the owner of a property rented out through Airbnb can claim back VAT on money spent on future improvements, by VAT registering.
Exclusive
MTD requirements from April 2026
- 04 Jun 2025
FAQ on whether a client operating a trading business through a partnership with an annual income of approximately £75,000, will be required to report their income through Making Tax Digital (MTD) from April 2026 onwards.
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Affect of incorporation on need to be VAT registered
- 04 Jun 2025
FAQ about whether a client who has just incorporated should have been VAT registered 6 months earlier, seeking clarification whether incorporation effectively restarts the clock for turnover thresholds.
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Balloon payment or supply of goods?
- 06 May 2025
FAQ about a client who is about to enter into a PCP agreement to buy an asset where the VAT is fully recoverable. There is an optional balloon payment, which has a 3-year initial period, but there is a question as to whether this purchase should be considered an outright sale from the outset.
Exclusive
Gifting of shares before the changes for to BPR begin on 6 April 2026
- 06 May 2025
FAQ about a client who plans to gift company shares to his children before the changes for Business Property Relief (BPR) begin on 6 April 2026 and whether the shares still qualify for 100% BPR relief should he die within 7 years, but after 6 April 2026. n outright sale from the outset.
Exclusive
Clawback of structures and buildings allowance (SBA)
- 01 Apr 2025
FAQ about whether a client can claw back any of the structures and buildings Allowance (SBA) relief that they claimed for doing structural work on a building they own, now that the property is now being sold.
Exclusive
Proof of option to tax (OTT)
- 01 Apr 2025
FAQ about how a client company can prove to a third party their option to tax (OTT) a commercial property, that they intent to buy, and then make commercial property rentals to (non-charity) third party tenants.
Exclusive
New rules on cash basis for income tax
- 05 Mar 2025
FAQ about whether a loss in 23-24 tax year, can be set against other income of that year, and how new rules in the 2025/26 tax year will affect cash basis.
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Voluntary period of VAT deregistration
- 05 Mar 2025
FAQ about whether turnover from before a client voluntarily deregistered for tax should be taken into consideration, now that taxable turnover has unxepectedly increased significantly.
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Tax reliefs on a PCP car purchase
- 10 Feb 2025
FAQ on whether a sole trader client, who is considering buying a new electric car through a Personal Contract Purchase (PCP) contract, is entitled to any tax reliefs on the purchase.
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Place of supply - private education services and UK VAT
- 10 Feb 2025
FAQ from a private school, on the new VAT treatment of its fees from 1 January 2025, and whether the new rules apply to overseas customers who send their children to that school.
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Non-resident company and UK Corporation Tax
- 10 Jan 2025
FAQ on whether a non-UK resident company is eligible for marginal relief or whether all the profits should be taxable at 25%.
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Place of supply of goods and UK VAT
- 10 Jan 2025
FAQ on whether UK VAT should be charged when furniture bought from a UK company is shipped direct to a UK-based customers holiday home in Spain from the company's manufacturing in Portugal.
Exclusive
Option to tax (OTT) to reclaim VAT on property purchase
- 23 Dec 2024
FAQ on whether a manufacturing company client will need to opt to tax on the purchase of an additional factory unit, in order to reclaim the VAT on the cost of the property.
Exclusive
Is the income from an online marketplace sale taxable?
- 23 Dec 2024
FAQ on whether the one-off sale of some puppies, some years ago, on a marketplace website is taxable? The seller has received a letter from HMRC about the sale, which is unrelated to his usual trade as a scaffolder.
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VAT on payments generated by business gained by an associated company following a referral
- 04 Nov 2024
FAQ on the VAT liability on payments to a vehicle sales company, received from an insurance company, when clients referred by the vehicle seller take out a policy.
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Base cost of UK property sale by overseas owner
- 04 Oct 2024
FAQ on the base cost of the sale of a UK property bought in 2010, by a client who has been living overseas since 2014.
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VAT on sale to and rent back of property to a holding company
- 04 Oct 2024
FAQ on whether a client firm, who will be renting its premises back from a newly formed holding company that it has recently sold the property to, will need to charge VAT on the sale of that property.
Exclusive
Tax relief on shares in a dormant company
- 03 Sep 2024
FAQ on whether a dormant company needs to issue new shares, and whether tax relief would be available on those shares, as an individual looking to invest a large sum of money for 25% equity stake.
Exclusive
Claiming VAT on private school fees through a business
- 03 Sep 2024
FAQ on whether a VAT-registered business client can claim back VAT on his children's school fees, through his company, with the forthcoming changes to the VAT treatment of private school fees from 1 January 2025.
Exclusive
Salary sacrifice for company car
- 01 Aug 2024
FAQ on whether a client, who has made an agreement with his employer to contribute towards the cost of an electric company car via salary sacrifice, can include the salary sacrifice on P11D as a payment for private use.
Exclusive
VAT and single/mixed supply of goods and services
- 01 Aug 2024
FAQ on how a vehicle hire firm should treat VAT liability on the lease of a car (which attracts standard rate), where an additional service of child seat hire incurs a lower VAT rate.
Exclusive
Treatment of interest for tax return where the lender has died
- 15 Jul 2024
FAQ on whether interest on a loan made by a director to his company, needs to be split to go on the deceased return and the rest to go on estate tax return, as the director has died during the loan term.
Exclusive
VAT status of pickup vehicle
- 15 Jul 2024
FAQ on whether a client can claim 90% VAT on a pickup truck used as a commercial vehicle to transport staff and materials, even when there is some incidental private use of the truck, for non-commercial purposes.
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Taxation of pay in lieu of notice
- 05 Jun 2024
FAQ on whether three-months’ pay in lieu of notice, for an employee whose role a company is planning to terminate, will be free of Income Tax PAYE and national insurance contributions, if the employee involved is simply dismissed or put on “gardening leave”.
Exclusive
Option to tax on land for development
- 05 Jun 2024
FAQ on whether a building company can display the vendor's option to tax on land they are purchasing, on which they intent to build residential dwellings.
Exclusive
VAT liability for supply of locum services
- 09 Apr 2024
FAQ on what is the VAT liability of an opthalmologist's own Ltd company, when her services as a locum are supplied to another UK high street chain of opticians on a contractual basis.
Exclusive
Treatment of benefits in kind granted to a business owner's dependant
- 09 Apr 2024
FAQ on the treatment of benefits in kind, where a business owner makes a company car, and company fuel card, available for the private use of his wife.
Exclusive
UK VAT treatment for goods sourced from overseas
- 04 Mar 2024
FAQ about a company selling goods within the UK, who has won a contract to sell goods to another UK company, and whether goods sent from an overseas source, direct to the company's customer in another overseas country, count as exports for UK VAT purposes.
Exclusive
Qualifying period for Business Asset Disposal Relief
- 04 Mar 2024
FAQ on whether a client who incorporated his sole trade into a limited company, of which he was the sole shareholder and director, would qualify for Business Asset Disposal Relief on the sale of shares, as he has not owned the shares for 2 years.
Exclusive
VAT on cost of a company celebration event
- 07 Feb 2024
FAQ on whether a VAT-registered company can reclaim the VAT incurred on the cost of throwing a party for select customers and suppliers to mark the company's 25th anniversary.
Displaying 1-50 of 101 results