Will Stamp Duty Land Tax (SDLT) or higher rates of SDLT be payable for unmarried couples separating and re-arranging the family home ownership?
Remember there is a new restriction to the relief that landlords get for interest and associated finance charges where they are letting out residential property.
Do you have a rental property from which you only receive a small amount of income or perhaps you only have very low expenses to claim against the property? Can you make use of the new £1,000 property allowance?
Several of my limited company clients allow directors/shareholders to overdraw their director loan accounts. What should be considered in this situation?
The proprietors have spotted a gap in the market and wish to expand into that field. The company is looking to raise further share capital through another round of EIS investment. What are the restrictions given the age of the company?
The company provides some employees with Company cars that are hybrids. The employees are also provided with fuel cards that are available for their private use and receive a fuel Benefit in Kind in relation to the car. However, the cars are plugged in and charged at home can the employer offset this cost against the fuel Benefit in Kind?
My client has a question about principle private residence relief.
Relief under s 222 TCGA 1992 will be available in full to relieve any gain from being chargeable. However, this is only the case if the dwelling-house has been the individual’s main residence throughout the period of ownership. Under s 223(1) TCGA 1992 the last 18 months are deemed to be a period of occupation […]
My client is concerned about his pension savings and has heard about the tapered annual allowance.
Can I assign the income from my investment property to my spouse so it is taxed at a lower rate?
Selling the family home during and after a divorce and the effect this may have on claiming Private Residence Relief (PPR)
If a company buys electric cars then the VAT incurred on the purchase can be recoverable as input tax. Is this correct?