The GAAR advisory panel has released an opinion into a share scheme designed to extract capital from a company in a tax free form.
Know the possible tax traps and pitfalls to consider if you are thinking of selling off or developing in your garden
A round up of the latest news stories affecting charities and not for profit organisations, including governance, new code of fundraising practice, related third party transactions and measures aimed at preventing fraud and cyber crime in charities.
The steps your charity can take to help protect it from fraud and cyber crime following research conducted by the Charity Commission
Richard Coombs, Tax Partner at Bates Weston comments on the Government’s announcement to review the loan charge and gives a reminder of the timescales
Getting your charity audit right generates public confidence. Understand whether your charity needs an audit and make sure your auditors are qualified and experienced in auditing charities.
HMRC taking 90 days instead of 28 to process R & D tax credit claims, but hope to be up to date by the end of September.
The relevance of signing a section 431 election and the tax consequences when shares are acquired by employees.
We look at the issues currently affecting clients in the Charities sector.
Watch out for the impact of Off-Payroll working rules in sale transactions from April 2020 If you own a private limited company and make payments to a personal service company (PSC) then from April 2020 it will be the clients responsibility to police the IR35 regime....
As of 31 March 2019, SDLT is now due for payment 14 days after the completion of the transaction. Given the cashflow pressures of this it will be more important than ever to get the SDLT liability right and take advantage of any reliefs available. Multiple Dwellings...
Cassandra Graham, Tax manager at Bates Weston, explains the elections you can make to protect your Entrepreneurs' Relief on dilution of your shareholding. As ever, this article is general in nature and you should take no action based upon it without first consulting...