Briefings

  • Non-UK domiciled individuals

    From April 2017 legislation has made substantial changes to the tax regime applying to individuals who are UK resident but whose origins are outside the UK.
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  • VAT on Pension Scheme costs

    Taxpayers may continue to use the VAT treatment outlined in VAT Notice 700/17: Funded Pension Schemes until 31 December 2017.
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  • Brexit – what will it mean for VAT?

    VAT was introduced into the UK as a condition of joining the European Economic Community (EEC) which has evolved into the European Union (EU). Hypothetically VAT could be abolished if the UK leaves the EU. However, most people consider that an abolition of VAT is so unlikely that it can be discounted as a possibility.
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  • Changes to the SRA Accounts Rules and what it means for your legal firm

    On 1 November 2015 v15 of the SRA Accounts Rules 2011 was published bringing about a change in our work as reporting accountants and what we report to the SRA as part of the annual accountants report.
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  • New dividend tax rules for 2016

    George Osborne announced changes to the way in which income tax will be paid on dividends from April 2016. Although investors with relatively small amounts of dividend income will be removed from the scope of tax, this is clearly designed to raise taxes, predominately from shareholders extracting profits from owner managed companies (OMCs).
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  • Buy-to-let landlords to pay higher tax from 2017

    The summer budget announced a major change to the way that ‘buy-to-let’ rental income will be taxed. From April 2017, landlords of residential property (‘buy –to-let’) will no longer be able to deduct their finance costs from their property income before arriving at their taxable profit.
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  • VAT update – important changes for Pension Schemes

    The treatment of VAT incurred on the cost of pension scheme management has for a long time been a source of some debate given that, by their very nature, pension schemes do not fit neatly into the VAT landscape.
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  • R&D expenditure credits – Large Company & Above the Line schemes

    The R&D Scheme for Small and Medium Enterprises (SMEs) is well publicised as one of the most generous Corporation Tax reliefs currently available. However, despite meeting the necessary size criteria, many small and medium-sized companies that undertake qualifying R&D are unable to make to a claim under the scheme.
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  • Academies due diligence service

    As the Government’s flagship policy of encouraging schools to become academies continues to gain traction, more and more schools are actively considering making the conversion.
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  • Academy first year package

    The package has been designed to ease the transition as you change auditors and includes a range of services free of charge.
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