If a let property now becomes the owners main residence is the amount subject to CGT simply apportioned between the letting period and PPR.




I have recently set up my own business in the Buckinghamshire area. Set up and general business is going great!


Look at the typical high flying tech industry office and you'll see all manner of gizmos. Giant fish tanks in reception, TVs and consoles for staff to play on, elaborate furnishings..



I have a client who does not need to do a self assessment as he has no tax liability from his income which is not being captured elsewhere.


I have a client company who has purchased an industrial unit for £155k to use in the company's trade. The unit was not bought freehold but under a long lease for 250 years.

I have been approached by a firm in the USA asking if I would be happy to operate a payroll for one employee that they will be employing in the UK.


A company run by 2 directors who are both the shareholders (H&W) make a one off pension contribution in the year which is material and so checking to see how it should be best


UK client left UK in August 2012 to work in Germany. He was employed in the UK up to the point of departure.


If someone has come to the UK to be self employed but is receiving dividends on shares they hold in the USA, does this have to go on the tax return in the UK even if they are declaring it in the US



I'm about to do the tax return of a 66 year old widowed lady.

In the 2012/13 tax year she had the following income:

- Salary as director of a Ltd Company