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Tax tips newsletter for professionals

Written by leading tax experts, Tax Insider Professional focuses on the topics and issues that tax professionals face on a day-to-day basis, ensuring you are always kept up-to-date with the latest news and legislation.

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What is it?
  • 12 page monthly tax newsletter
  • Written by professionals, for professionals
  • Complex tax rules, legislation, and important tax cases made easy
  • Practical tips you can apply in everyday situations
  • Counts towards your CPD
  • Immediate access to all 200 plus previous articles
Who is it for?
  • Tax practitioners
  • Tax advisors
  • Accountants
  • Finance directors
  • Lawyers specialising in tax
What topics do you cover?
  • Capital Gains & Inheritance Tax
  • Business taxes
  • Personal taxes and NIC Issues
  • Property taxation
  • HMRC powers and enquiries
  • VAT
  • And more

June 2024

  • Self-employed training expenses: Good news? P2

    In last month’s article, I set out the background to HMRC’s long-standing policy concerning income tax relief for business proprietors’ own training costs. I went back as far as 1991 – not as arduous as it might sound because nothing had really changed in the more than 30 years since then, until 2024.  

    Lee Sharpe explains why HMRC’s apparent new-found largesse in terms of proprietors’ training costs may well amount to less than the sum of all its parts. 

  • Offshore life policies: An overview

    Offshore life policies (OLPs) are often also referred to as offshore bonds. Such policies are policies issued by offshore life companies.  

    Malcolm Finney outlines the tax treatment of offshore life policies.  

  • Taxation of company cars: 2024/25 and beyond

    Where chosen wisely, a company car can be a very tax-efficient benefit. This will be the case where the employee’s car is a cheap, low-emissions model. By contrast, the tax hit on an expensive, high-emission car can be significant. A further tax charge may arise where the employer also meets the cost for private journeys in a company car.  

    Sarah Bradford explains the rules for taxing the benefit of a company car in 2024/25 and outlines future changes. 

  • Pension funds and property ownership

    It is common practice for pension funds, in the form of self-invested personal pension schemes and small self-administered schemes, to purchase commercial properties and rent them out using the rental income to finance the pension fund, with the building being held as an asset of the fund. 

    Andrew Needham looks at the VAT consequences of owning a property in one’s pension fund. 

  • Tax case reviews

    Mark McLaughlin reviews two recent important tax cases:

    • Compliance: Tax return inaccuracies were careless but not deliberate     
    • Investment income: Tax avoidance arrangement involving dividends was unsuccessful     
  • The good, the bad, and the ugly: Incorporating a property portfolio

    In the early 2000s, it was common practice to find property held within the trading company. As this was the primary source of revenue, it was cheaper than extracting monies via dividends or salary and then buying the property out of net income. 

    Simon Howley considers the main issues associated with incorporating a property portfolio, with commentary on the recently-issued HMRC Spotlight 63. 

  • Director’s remuneration: Not just salary and dividend?

    One of the benefits of trading via a limited company is that the owner has the freedom to determine the timing of when and how to remunerate themselves, a luxury not afforded to unincorporated traders, who are broadly taxed on trading profits as they accrue (or alternatively on a cash basis).

    Joe Brough looks at the options available for owner-managers to maximise the extraction of profits from their company in a tax-efficient way.. 


Essential monthly tax news articles 2023

Tax Insider Professional is edited by renowned tax author Mark McLaughlin CTA (fellow) ATT (fellow) TEP, and each issue is carefully curated to ensure you receive the tax news you need to know about. All the content included is ethical, so you can be confident in applying the information you learn to your practice. 

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