Does the 3% stamp duty land charge surcharge always apply when buying a second home? Graham Buckell comments: “As most people are aware there is now a 3% stamp duty land tax (“SDLT”) surcharge if buying a second home. This cannot always be avoided particularly...
We have recently advised a family business where no one qualified for Entrepreneurs’ Relief. Craig Simpson focus’ on the availability of Entreprenurs’ Relief and trust holdings. “This is a first in my experience, but the client was rather surprised....
HMRC have published their long awaited guidance on the Phoenix TAAR. The rules were introduced from 6 April 2016 to combat a common tax planning arrangement whereby a company traded for a period of time accumulating cash in a low corporation tax environment. The...
Frequently asked questions regarding Making Tax Digital, answered by Stuart Hulland our online accounting specialist. If you have more questions for Stuart, please do get in touch with him. stuarth@batesweston.co.uk What is Making Tax Digital – MTD? The...
Graham Buckell explores the changing nature of employment status and the importance of ensuring all advice on employment arrangements takes into account the most recent changes. “The last few months have seen a series of court decisions regarding employment...
Bates Weston, helping you to make sense of Making Tax Digital and digital record keeping Making Tax Digital (MTD) is the phased introduction of digital record keeping by HMRC, who are committed to making the UK tax system “one of the most digitally advanced tax...
