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Loan charge update
The introduction of the loan charge and its implementation has been controversial and many people see it as deeply unjust and unfair law. Following an independent view by Amyas Morse, HMRC has comprised on both the scope of the charge and payment terms and issued revise guidance, which can be read here. Now where the […]
Loan Charge – Government Review Groups who have been campaigning for the 2019 Loan Charge to be scrapped won a small victory last week. They secured an amendment to the Finance Bill which forces the government to review the loan charge legislation by 30 March 2019. This does not remove or alter the loan charge, […]
HMRC has updated the payment terms for settlement of disguised remuneration avoidance cases, which can be found on GOV.UK Disguised remuneration tax avoidance schemes claim to avoid the need to pay Income Tax and National Insurance contributions. They normally involve a loan or other payment from a third-party which is unlikely to ever be repaid. […]
Ensuring that Capital Allowances are maximised can be a difficult exercise, to add complexity to the challenge, both legislation and case law are constantly changing regarding how types of capital expenditure are treated. In the case of a second hand property purchase, the construction cost information can be minimal or even non existent. In these circumstances an advisor who […]