Jonathan Amponsah, founder of The Tax Guys, gives a rundown of 10 expenses which cannot be claimed against income even if incurred for business, highlighting potential tax traps after HMRC wins in Healy and Samadian expenses cases
Croner-i tax writer Paul Davies FCA CTA unpicks the tax implications of trade and asset sales by a company to an unconnected third party looking at how every component of the sale can have an impact on tax efficiency
In the first of a series on company car tax, Julie Clift CTA, tax writer at Croner-i, explains the calculations when assessing company cars as a taxable benefit and defining reason of employment
France is to introduce a 3% digital services tax, the first European country to do so, and now faces the risk of retaliation from the US, which argues that the levy unfairly targets multinational tech giants
The government plans to remove company car tax for newly registered zero emission models for one year from 2020 to offset the impact of the Worldwide harmonised Light vehicles Test Procedure (WLTP)
The government has published Finance Bill 2019-20 with 17 key tax changes, including off-payroll working rules for the private sector which are expected to raise £1.1bn in the first year, extension of HMRC powers in GAAR investigations and the 2% digital services tax
The government is to introduce tax incentives for taxi drivers and companies to buy zero-emission capable vehicles, in a bid to drive greater uptake of cleaner technologies
With the 2018/19 P11D deadline looming, Croner Taxwise payroll adviser Samantha O'Sullivan examines the pros and cons of payrolling benefits, plus key registration and filing dates
The General Anti-Abuse Rule (GAAR) advisory panel has outlawed a disguised remuneration scheme involving employee rewards linked to a second-hand bond, labelling it as abusive tax avoidance
The introduction of a cap on research and development (R&D) tax relief at three times the total of the companyʼs PAYE and NICs liability for that year is set to come into force in 2020 and could hit companies with a high R&D spend and low staff costs, despite protective measures, explains Stephen Relf ACA CTA
Businesses reporting under CIS and VAT registered will have to pay VAT directly to HMRC instead of to the supplier when paying invoices for services provided across the construction and building sector when the reverse charge comes into force this autumn
In our regular Q&A series, Croner Taxwise tax consultant David Woolley reviews the filing requirements for employer related securities returns and the importance of reportable events such as issues of unapproved shares
In part three of a series on childcare tax issues, Julie Clift CTA, specialist tax writer at Croner-i, examines the tax liability for employees using workplace nurseries
Despite a temporary two-year increase in the annual investment allowance (AIA), nearly two thirds of UK SMEs are not aware of the £1m tax break, which has been criticised for being over-complex due to straddling periods
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