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Showing 1-9 of 9 results

1. CGT changes: Amicable result for divorcing couples

   Personal tax

   The government has announced welcome changes to the tax treatment of transfers of assets between divorcing couples. ...

   29th Jul 2022 | Article

2. Finance Bill 2022-23 at a glance: What you need to know

   HMRC & policy

   ... but not living together, so the CGT no gain/no loss treatment for transfers between married couple/civil partners ... this hasn’t been sorted out earlier is a mystery. The treatment of regular income paid out of collective money ... ultra long-haul flights. Clarifications Two areas of tax treatment are clarified:     Farmers who take payment from ...

   21st Jul 2022 | Article

3. The sad saga of the missing pension

   Personal tax

   ... left him largely bed-bound and in considerable discomfort. Treatment in a UK hospital in 2016 “had a detrimental ...

   12th Jul 2022 | Article

4. Agent’s tax return error was careless

   Personal tax

   ... was taxable. Although Green was uncertain as to the treatment of the remaining redress, he did not look into the ... the amount of the compensation payment and the treatment taken (ie that it was not considered to be ...

   1st Jul 2022 | Article

5. FRS 102: How to treat bank loans with fees

   Financial reporting

   ... of the balance sheet. Effect of an incorrect accounting treatment If we assume that the preparer has debited the loan ...

   7th Jun 2022 | Article

6. HMRC updates medical service VAT requirements

   HMRC & policy

   ... is contractually responsible for providing the care and treatment to the patient, their supply will be exempt. ... providing a service to the agency – there is no medical treatment involved, so the supply is standard rated for VAT. ... Mainpay did not exercise control or supervision over the treatment of the patients, it was supplying staff rather than ...

   8th Apr 2022 | Article

7. Contractors’ off-shore tax avoidance scheme fails

   Personal tax

   ... the fee and the profit share under ITEPA 2003, section 44 (treatment of workers supplied by agencies). This would mean ...

   8th Apr 2022 | Article

8. Sunak faces pressure over wife’s non-dom status

   Personal tax

   ... those with Indian domicile may escape this deemed domicile treatment for IHT only, as the inheritance tax treaty between ...

   7th Apr 2022 | Article

9. Sunak goes on a Spring Statement tax cut spree

   HMRC & policy

   ... deduction ends next year, which means “our overall tax treatment for capital investment will be far less generous ...

   23rd Mar 2022 | Article