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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

February 2024

  • Disguised remuneration and anti-avoidance legislation

    This article will cover the disguised remuneration regime, its origins and implications for taxpayers. 

    Lee Sharpe covers the recent background and current aspects of the disguised remuneration regime.

  • It’s that time again! Tax year end planning

    With the self-assessment season over and the Chancellor's third Budget a short time away, February is the ideal time for advisers to take stock of clients’ tax positions and review what may be done to reduce tax burdens before the end of the tax year.  

    Jennifer Adams outlines possible tax planning opportunities for advisers to consider for their clients before the tax year end. 

  • Foreign chargeable gains: Tricky bits

    UK resident individuals are liable to capital gains tax (CGT) on worldwide assets (i.e., assets wherever located). However, those individuals who are UK resident but non-UK domiciled are subject to CGT on gains arising on foreign situate assets only as and when any gain is remitted to the UK.  

    Malcolm Finney comments on some tax aspects of foreign-owned assets. 

  • Partner or PAYE?

    The introduction of the limited liability partnership (LLP) in 2000 mitigated the potential problems with general partnerships, particularly a partner's unlimited liability. There are administrative obligations, but as with ordinary partnerships, the member partners were generally treated as self-employed (under ITTOIA 2005, s 863 and SSCBA 1992, s 15(3A).  

    Richard Curtis looks at a recent Upper Tribunal decision concerning the salaried partners tax legislation. 

  • Tax case reviews

    Mark McLaughlin reviews two recent important tax cases:

    • Compliance: HMRC failed to prove that electronic penalty notices were delivered to the taxpayer
    • Computation: Share sale consideration was not net of discharged company debt
  • VAT: The partial exemption standard method override

    The standard method override (SMO) is an anti-avoidance measure introduced in 2002 intended to stop VAT being recovered under a standard method calculation, when it did not reflect the intended use of the costs in question. This is where the costs relate to both taxable and exempt supplies but the rate of recovery in the partial exemption year in which they are incurred does not reflect the expected use in a later year. 

    Andrew Needham looks at how the standard method override operates. 

  • Full expensing and other capital allowances

    The capital allowances system offers a variety of ways for relieving capital expenditure. While some ‘menu’ items, such as the annual investment and writing down allowances, are available to unincorporated businesses and companies alike, other items (e.g., full expensing and the 50% first-year allowance) are only available to companies.

    Sarah Bradford looks at the options for relieving capital expenditure following the announcement that full expensing is to be made permanent. 


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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