FREEview news summary
Not the Pre-Budget report
The Chancellor's Autumn statement: a 5 year road map for CT reform.
CIS penalty refund offer: act now
Another layer of complexity which might be a good marketing opportunity?
New Guides and Updates
VAT: a quick guide to the Jan 4 change of rate
How to account for VAT when the standard rate of VAT increases to 20%
Staff parties and annual functions
Planning the Christmas party? Read on.
Employing students in term time?
A new mini-guide for employers (abridged from HMRC)
For PAID subscribers (because you are so special :)
Gifts & trivial benefits
UPDATED: all change we have some new trivial benefits and of course changes in the VAT rules.
UPDATED: an invaluable guide to the old rules v. new rules, transitional arrangements, workings and much more.
Tax on leaving payments
UPDATED: for a recent case on compromise agreements...More
UPDATED: tax cases on shared ownership & provision of car to a spouse, new section on car schemes and NICs refunds on motoring allowances.
Is it a trade or a business?
UPDATED: good back to basics for advisers, great for tea time reading...More
NEW: a quick guide for employers. There is no taxable benefit to an employee when a company car qualifies as a pool car.
Pensions: tax planning guides
UPDATED: new rules from 2011 restrict tax relief on inputs.
An adviser's guide to Settlements
Tax anti-avoidance rules: crammed full of examples, planning points and pitfalls, together with a summary of the leading tax cases.
Adviser's Tax Penalty Planner
New late filing penalties for CIS, SA and CT are all due to start this time next year. Have you discussed them with your clients and changed your letters of engagement?
Share based incentives (part freeview)
This does what it says on the wrapper.
Designing an EMI share option scheme
Need some help? Please ask for details.
Share scheme basics for small companies FREEVIEW
While company values are low a share scheme can be a very tax efficient method of rewarding staff. We explain the basics of an unapproved share scheme.
Enterprise Management Incentive (EMI) FREEVIEW
A share option scheme is ideal for smaller companies.
Buying and selling businesses
Capital Gains Tax: Entrepreneurs' Relief
UPDATED: for Finance (No 2) Act, a succinct guide for OMB advisers with planning points, pitfalls, worked examples.
Capital gains reliefs: disposal of business assets
UPDATED: new links and examples for incorporation.
Selling the business: deferred consideration and earn outs
UPDATED: is our love affair with loan notes over? An overview of the different tax consequences for the seller.
Loan stock: QCBs or non-QCBs? FREEVIEW
UPDATED: for Finance (No 2) a quick guide for advisers.
Selling the business: where do I start?
A guide for you to discuss with your clients.
How to value a business
An advisers' guide that explores the different methods used for valuing private companies with worked examples.
Purchase of own shares – out of capital
Our unique guide explains the fiddly bits.
Tax planning for 2010/11
This is a rolling update for advisers
The Advisers' Guide to the PAYE Fiasco
Our one-off special contains:
- A Summary of guidance to give to clients who are affected by PAYE by under or over payments
- PAYE deadlines
- ESC A19
- Overpayment relief
- NIC deadlines
- Links to LITRG
Hutton on Estate Planning - 3rd Edition
A short plug for Matthew Hutton. Hutton on Estate Planning is published in electronic and paper form, and is regularly updated. The cost of a 12-month subscription for up to 10 Users is just £199 plus VAT (electronic) or £49 plus £5 p&p (book). Have a look at www.hutton-estate-planning.co.uk. Special deals for our subscribers.
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