Practical Guides
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Practical guide: Tax-efficient will planning with residential property
An individual has a significant property portfolio which provides them with their sole source of income. They want to gift shares in some property to their daughter but retain the income. Can they do this without triggering the reservation of benefit rules?
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Practical guide: Incorporating a property business
An individual with a significant property portfolio is considering incorporating their business. What are the key considerations and are there any traps to avoid or tax planning opportunities?
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Making the most of the employment allowance
Accessible to most employers, the employment allowance (EA) offers an immediate respite to a business's NI bill. How can they take advantage, and what are the pitfalls?
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Should you consider PAYE collection for HICBC?
The 2025 Spring Statement announced the start date for collecting the high income child benefit charge (HICBC) through PAYE. One of our clients who was considering not claiming child benefit altogether, has asked whether they should move to the new PAYE process. What do they need to know?
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Do you need to adjust CGT 2024/25 calculation?
If you made a chargeable gain in 2024/25 on or after 30 October 2024, it may be necessary to adjust the capital gains tax (CGT) liability calculated by HMRC’s self-assessment tax return software. When is an adjustment required and how is it calculated?
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What are the tax benefits of buying commercial property?
Following the abolition of the furnished holiday lettings regime, you are considering the tax advantages available for commercial property compared to residential property. What are the key factors?
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