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September issue
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‘Illegal’ dividends and the pandemic
The two main reasons why unlawful distributions are at risk of becoming more commonplace (or at least more commonly identified) will be down to the acute financial shock attributable to Covid-19 and changing consumption patterns as a result. Lee Sharpe takes a tax-centric look at what happens if a company pays dividends it cannot afford.
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Phasing out CJRS support and employment termination
Sarah Bradford examines some of the tough choices facing employers as the support provided by the CJRS comes to an end, and the tax implications of terminating an employee’s employment.
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That’s a relief! Incorporating a trade
Over the last year or so, the author has assisted several accountants through the process of incorporating a number of their sole trade and partnership clients. Peter Rayney takes us through a traditional incorporation of a ‘services’ sector trade.
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Private residence relief for trustees and personal representatives: A comparison
Subject to satisfying a number of conditions the exemption may be extended with respect to disposals made by trustees (e.g. under a will trust) or the personal representatives (PRs). Malcolm Finney looks at two important but often misunderstood sections of the private residence relief rules.
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Tax case reviews
Mark McLaughlin reviews two recent important tax cases:
- Information notices restricted to documents and information from previous six years
- PAYE: Company directors were liable for tax not paid by company
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VAT: Zero-rating for books and publications
Andrew Needham looks at the zero-rating for books and publications and the recent extension to e-publications.
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Reporting capital transactions within a trust
The TACS Partnership looks at the occasions of charge and reporting requirements when capital leaves a trust.
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Q&As with Arthur Weller
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