Practical Guides

Practical guide: an alternative way to reward staff

Business Tax, Personal Tax

A company cannot afford to make the customary inflation-linked increases to staff salaries this year. However, they are keen to reward their employees in some way. Why might a share incentive plan be a good alternative?

22.03.2022

Practical guide: the latest on Making Tax Digital

Business Tax

Businesses are probably aware that the start date for Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) has been pushed back a year. However, the published regulations contain details that mean the extra year should be spent preparing. What’s in the detail?

25.02.2022

PRACTICAL GUIDE: THE PART DISPOSAL RULES IN PRACTICE

Personal Tax

An individual has made a number of part disposals to help raise cash during the pandemic, including a piece of land, some shares, a leasehold interest, and part of a set of antique furniture. What particular rules do they need to be aware of?

20.01.2022

Practical guide: how does the Autumn Budget affect the super-deduction?

Business Tax

The 2021 Autumn Budget extended the temporary increase in the annual investment allowance (AIA) until 31 March 2023. With the super-deduction window due to close on the same date, what should businesses looking to buy capital assets be considering?

09.12.2021

Practical guide: completing VAT returns post-Brexit

VAT

As the first anniversary of the UK leaving the single market and customs union approaches, it is a good time to look at how businesses trading with the EU need to report their VAT. What changes should they have made with the nine boxes on the returns?

12.11.2021

Practical guide: off-payroll working from 6 April 2021

Business Tax

The long-delayed extension to the off-payroll working rules finally took effect from 6 April 2021. What are the crucial things that businesses who provide services through an intermediary, or engage workers that provide services in this way, need to know?

08.10.2021