Publications

An entertaining question: what’s deductible?

The cost of “business entertainment” isn’t tax-deductible. The following question from a client and...

Employment Law Bulletin: October 2014

Babies born or placed through adoption on or after 5 April 2015 will trigger...

Does the taxman have you in his sights?

HMRC has started using super-computers to help target individuals and businesses for an in-depth...

Options for structuring property purchase

What is the most tax efficient way to acquire a property and what tax...

IHT and a PSC

While it is not usually possible to trace through gifts of cash for the...

Gift to son

How to deal with shares in a personal service company where the cash reserves...

Payroll Reporting in RTI

In April 2013, HM Revenue & Customs introduced new payroll reporting procedures, requiring payroll...

Employment Law Bulletin: September 2014

The holidays are over – and it’s “back tae auld claes and porridge” (old...

Tricky Trust

Can a client with three private residences sell two of them to a trust...

Don’t state the obvious

Logos and slogans are both key ways of marketing your firm, but it’s important...

Tax Journal: The FA 2014 legislation on follower notices

What is the purpose of a follower notice and other questions answered on HMRC’s...

Lease surrenders: overpaid SDLT and VAT?

If you have previously paid irrecoverable VAT, SDLT or both on the surrender of...