There are various reasons why one might transfer personally held assets to a company. Lee Sharpe looks at the tax mechanics of transferring personally held assets into one’s company.
Andrew Needham highlights some potential issues when making a bad debt relief claim for VAT purposes.
Sarah Bradford outlines the recent consultation proposals and sets out what clients can do to prepare for the off-payroll working changes to be introduced in April 2020.
A single premium bond is a lump sum nonqualifying insurance policy. Malcolm Finney takes a look at the complex provisions governing single premium bonds.
Mark McLaughlin reviews two recent important tax cases:
While trusts as a tax planning device had their wings clipped a few years ago now, they still have a role to play. Alan Pink looks at some tax implications of setting up and running a trust.
Ian Roberts takes us through a case study to show how a COP 9 investigation unfolds.