Displaying 1-10 of 23 results
Exclusive
Starting a business in Italy: the lowdown on the tax implications
- Article
- 16 Jul 2024
Whether sole trader, partnership or company, a key step in starting a business in Italy is choosing the best structure. In his third ‘lowdown’ article, Andrea Matera provides a summary of the main issues, including the benefits of the flat-rate scheme for smaller businesses.
Exclusive
CGT on residential properties – an update
- Article
- 03 Jul 2024
More taxpayers will find themselves caught in the capital gains tax net due to reductions in the tax-free amount. Gillian Banks looks at the demands of 60-day reporting and provides an update on recent developments relating to principal private residence relief.
Exclusive
HMRC changes its mind on the salaried member rules
- Article
- 03 Jul 2024
Andrew Constable looks at a recent change to HMRC’s guidance, which could have significant implications for members of limited liability partnerships.
Exclusive
How to prepare for mandatory payrolling of benefits in kind
- Article
- 06 Jun 2024
HMRC has announced that employers must payroll benefits in kind from April 2026. In this article, Michael Nicolaides and Kym Wise consider what we do and do not know about HMRC’s plans, and how employers can begin to prepare for the changes.
Exclusive
Responding to a professional enquiry
- Article
- 30 May 2024
Should a practitioner automatically respond to a professional clearance request? If so, what is the best way to proceed? Karen Eckstein explains how to deal with what can be a tricky situation.
Exclusive
The road ahead for VAT and PHVs
- Article
- 30 May 2024
The government is consulting on options to reform the VAT treatment of private hire vehicles in response to recent cases involving Uber. Ed Saltmarsh examines the case for making a change, and what this could look like.
Exclusive
Why special tax sites really are special
- Article
- 30 May 2024
Enhanced capital allowances may be claimed where qualifying expenditure is incurred in freeports and investment zones. Bryan Crawford looks at the conditions for making a claim and explains how businesses can benefit from the reliefs.
Exclusive
The lowdown on tax breaks for individuals moving to Italy
- Article
- 30 Apr 2024
Favourable climate, good food, great tax incentives – it’s easy to see why moving to Italy might be tempting. However, recent changes have put the spotlight on Italy’s inpatriate tax regime. Andrea Matera explains.
Exclusive
Working out the date of disposal isn’t always child’s play
- Article
- 30 Apr 2024
How do you determine when an asset was sold when there is no formal documentation? Stephen Relf looks at a recent tax case where the First-tier Tribunal had to do just that.
Exclusive
Basis period reform begins to bite
- Article
- 30 Apr 2024
Financial year 2023/24 is important in the move from basis periods to the tax year basis for unincorporated businesses. Richard Jones looks at how to approach the change.
Displaying 1-10 of 23 results