This time we have a Capital Taxes Adviser update which contains topical tips for CGT private residence relief and elections together with links to our corresponding tax guides and notes.

Don't miss the new guidance on LOEs.

We also have a new guides on optimising salaries and dividends for 2013/14 and an updated version of employee tax-free benefits.

Please read on for news, toolkits and briefings.

Best wishes


Nichola Ross Martin FCA
Tax Director
Your online Virtual Tax Partner: practical support for accountants, tax advisers and their clients

News headlines

New LOEs for RTI
The professional bodies issue new guidance

Company cars advisory fuel rates
From 1 March changes to diesel and LPG


Capital Taxes round-up - March 2013

NEW: a round up of cases with topical tips on CGT main residence relief and elections, CGT hold-over relief, Furnished Holiday Letting, timing Time to Pay agreements and IHT relief...More

Salary 2013/14
What is the minimum level before NI becomes due?

Tax-free benefits in kind and perks
UPDATE: last chance for a cyclists breakfast!

Essential reading

for paying subscribers only

Do I pay a salary or dividend? 2013/14
NEW: this is an update and re-write of last year's highly popular guide and is designed to save you having to do all these workings yourself

Tax masterclass: running an LLP & Co structure
UPDATE: this guide is for trading companies and professional practices: we see many different structures

Disincorporation relief
New: a summary of the proposed rules. You may also register now for our Disincorporation Masterclass

ABC or alphabet shares: directors & employees
UPDATE: essential reading for directors

ABC or alphabet shares: family companies
UPDATE: issues for the family

Employment status checklist
UPDATE: three new cases add some dimension to the existing tests

Distributions & striking off
NEW: this guide explains the rules now that ESC C16 has been legislated and notes potential planning points and pitfalls

High Income Child Benefit Tax Charge
The new charge explained with helpful flow charts to decide who pays and when

Accountancy & tax fees
What is allowable and what is not

Employer pension contributions
Last chance for income tax and NICs relief for pension contributions made on behalf of an employee's family

Disappearing tax reliefs
Tax reliefs that are disappearing in April 2013

Tax planning for income at marginal tax rates
Strategies to avoid unexpected tax charges such as the High Income Child Benefit Tax Charge (HICBC)

Private Client tax planning for the 2012/13 year-end
Topical tips on dealing with proposed changes in 2013

Directors' tax planning toolkit 2012-13
Read this in conjunction with the Private Client tax planning checklist above

Property profits & losses: toolkit
Our toolkit covers the points made in HMRC's version but adds a great deal more information about what you can and can't claim

Controlled Foreign Companies (CFC)
NEW: an introductory summary for SME owners and advisers

Editor's choice

AIA: rules where there is a change of rate
Worked examples

Dividends: index
Guides to dividends: minutes, warrants and tax on unlawful distributions

Directors' loan accounts: toolkit
HMRC's instruction to its staff is that they examine directors' private expenditure during the course of an enquiry into a close company's books and records

Tax penalties: RTI (Real Time Information)
NEW guidance

Tax penalties: SA late filing & payment
Guide plus examples: don't overlook the late payment provisions

Avoiding marginal rates of tax
Tax planning tips and examples

Tax-efficient profit extraction checklist (companies)
A new checklist and briefing too for companies and their owners

Relevant earnings for pensions purposes
A useful page to bookmark

Most popular

Here is a small selection of our guides (there are now over 900 guides and checklists available to paid subscribers)

Tax Data

PAYE late payment penalties buster

Overpayment Relief (formerly error or mistake)

What expenses can I claim?

Goodwill & incorporation: tax issues

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