Rolling over

Julie Butler and Fred Butler examine the growing attraction of rollover relief. Read more

Farm and equine businesses: COVID-19 planning points

In light of COVID-19, Julie Butler gives planning advice to tax advisers with clients with farming and equine interests. Read more

Tax on coronavirus support payments

A new clause and schedule to the current Finance Bill sets out how coronavirus support payments will be taxed, how overpayments will be recovered, and the severe penalties chargeable where businesses... Read more

Tax and Insolvency

For some time, HMRC have been lobbying to become preferred creditors on liquidation of a company. Under current rules, secured creditors are paid first and all unsecured creditors (HMRC included) are... Read more

Swings and roundabouts: Tax and welfare interaction in the coronavirus age

In the last couple of months, many individuals have experienced financial loss, but most of them have been able to turn to the State for support in the form of the Job Retention Scheme and now also... Read more

Can HMRC be compelled to keep to its word?

Can a taxpayer require HMRC to do what it has said it will do, even if it is wrong or based on a mistaken view of the law? Read more

HMRC but not as you know them...

Over the last month HMRC have swiftly changed from a tax collection machine to a money distribution centre and they have carried this out admirably. Read more

Spouses and cohabitees: Tax issues

The withdrawal of the married couple’s allowance from 2000/01, together with the uniform personal allowance for all individuals irrespective of marital status, has meant that married and cohabiting... Read more

Unlawful dividends: What are the consequences?

A relatively common occurrence in family or owner-managed companies is the inadvertent payment of unlawful dividends. If a company’s dividend exceeds its distributable reserves, this will be an... Read more

Incorporation relief: Proceed with caution!

The transfer of chargeable assets from an unincorporated business to a company is a disposal for CGT purposes. Read more

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