2010

Relief available on losses on loans by traders

The how, when and by whom relief can be claimed on losses

Capital gains and chattels

A refresher on CGT and chattels

CGT loss relief when a taxpayer dies

What to consider when it comes to CGT losses, including worked example

Jointly owned property and form 17

Guidance on how and when to use form 17 with regards to jointly owned property

Finalising clients’ tax returns

Browse our ‘aide memoire’ of common and quirky issues/errors/omissions

Eight things you should know about pensions

Guidance on eight key areas you can share with clients prior to completing their self assessment tax returns

Personal income tax – interest on qualifying loans

Under Income Tax Act 2007 (ITA) s383, interest paid on ‘qualifying loans’ is deductible in the tax computation

When are pre-letting expenses allowed?

A look at pre-letting expenses and the issue of whether repairs are a capital or revenue expense

Rollover relief

A 60-second refresher and worked examples

Tax irregularities – should I resign?

A step-by-step guide to dealing with possible tax irregularities

Interest on loans from residential property income

A new measure will restrict relief for finance costs

Tax changes affecting buy-to-let properties

Tax changes for holding a rental property as an individual, or in a limited company, will need to be carefully considered by landlords

Changes to tax relief for residential landlords

A quick refresher on the impact of the new finance costs restrictions

Allowable expenses when using home as office

Tips to benefit from – and traps to avoid

Badges of trade

A side-by-side comparison of badges of trade between circumstances pointing to trade or investment

Income and expenses helpful hints for tax return

Understanding taxable and non-taxable receipts

Offline options for paying HMRC

Fewer options available for those who choose not to pay online

Paying a self-assessment liability via PAYE code

It could pay to get the details right

Top five most popular self-assessment questions

HMRC has revealed the most popular questions - and answers

Overpayments from customers

Don’t overlook the VAT, tax and legal implications of overpayments

VAT partial exemption

A review of the potential pitfalls

Changes to the VAT flat-rate scheme

A look at how the changes may affect users

VAT on e-commerce transactions

How the VAT regime applies to digital services

IR35 – how to calculate the deemed employment payment

IR35 applies to individuals who would be employees of their clients if they didn’t use a service company

Changes to PAYE tax coding

Why it pays to get it right first time

End of year payroll routines

A summary of the main payroll routines to complete and the deadlines which need to be complied with

Automatic enrolment regulator spot-checks

Why it could pay to know your client's ongoing duties

Auto-enrolment: declaration of compliance

What you need to know about completing a declaration of compliance

Automatic enrolment and small employers

Nobody to put into a pension scheme? You still have duties

Car fuel and mileage allowance

Understanding allowances for employees who use a company car

When audit thresholds can be confusing

The audit thresholds for limited companies changed from 1 January 2016 – and can be confusing for companies

FRS 102 – brace for change

Think you’ve mastered FRS 102? We have news for you…

Changes to ATED reporting

The new rules on annual tax on enveloped dwellings come into force from 1 April 2018

Inheritance tax and how to reduce it

There are a number of steps that clients need to understand to ensure that they receive HMRC allowances

Public sector and IR35 suppliers

Guidance to share with clients who operate in the public sector

People with significant control

Companies must provide details of their PSCs

FRS 105 – a new reporting regime for micro-companies

Guidance to share with clients who operate in the public sector

Empowering businesses to engage with sustainable finance and the SDGs

The European Bank for Reconstruction and Development (EBRD), ACCA (the Association of Chartered Certified Accountants) and Barclays are delighted to invite you to a lively discussion on the proposals from the European Commission Action plan and the alignment of business strategies and corporate reporting contribution in meeting the SDGs and sustainable finance objectives.

Directors’ loan account – valid entries are vital

Failing to record directors’ loans can prove costly

Loans to participators

How to handle written off payments to participators, directors and employees

FRS 101: reduced disclosure framework election

Parent companies wishing to take advantage of FRS 101 'reduced disclosure framework' need to notify shareholders

When unincorporated businesses can apply FRS 105

FRS 105 can be applied by unincorporated businesses that meet the size criteria

FRS 101 and FRS 102 tax overview

New guidance outlines the key tax considerations for companies transitioning from old UK GAAP to the new standards

Investment properties – practical issues adopting new UK GAAP

A look at the differences between FRSSE 2015, FRS 105 and FRS 102 and the new UK GAAP regime for transfers between investment properties and other classes of assets

FRS 102: accounting for director loans and inter-group loans

When is a loan from a director a financial instrument?

Implementing FRS 102 – problem areas

Members have raised a number of FRS 102 issues where ‘new’ UK GAAP is different from the previous treatment

FRS 102 intangible assets – what’s changed?

A look at the main differences between the old and the new UK GAAP regime, concerning intangible assets.

The latest changes to FRS 102

A summary of the latest incremental improvements and clarifications to (FRS) 102

ICO: GDPR fees

The introduction of the General Data Protection Regulation will affect fees issued by the Information Commissioner's Office

Accounting standards

The Financial Reporting Council has issued revised accounting standards following the triennial review