Four Taxes on Pension Death Benefits

Young woman helping old man on phone

Do you know what will happen to your pension pot when you pass away? Understanding the tax rules as a pension holder is crucial for your beneficiaries (those who will inherit). There are four different types of taxes that can apply to pension death benefits: If you’re looking for help with your pension and later-life…

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Client and Supplier Entertainment – Is It Tax Deductible?

Dining table with plates and cutlery

Entertaining clients and suppliers is an important part of many companies’ marketing budgets, in order to maintain and grow business relationships. However, the tax rules on business entertainment are frequently misunderstood. In most cases, these expenses, along with business gifts, are not tax deductible, so you must add them back to Corporation Tax computations –…

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Staff Entertainment – Tax Exempt or Benefit-in-Kind?

Staff meal

Do you provide occasional entertainment to your employees? There’s a common misconception that staff entertainment is automatically exempt from tax – and with a lack of clear guidance from HMRC, many businesses are under-reporting it for benefit-in-kind (BiK) purposes. In this article, we’ll help you understand when entertainment is and isn’t taxable, so you can…

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Pool Cars – Benefits and Tax Traps

Pool car

Are you a business considering the use of pool cars for your employees? Pool cars can provide numerous benefits, such as cost savings, increased efficiency, and improved flexibility. However, it’s essential to understand the tax implications associated with pool cars to ensure compliance and make informed financial decisions. In this post, we’ll explore the key…

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SDLT and Divorce: Property Transfer and the 3% Surcharge

House with keys

Are you transferring property through a divorce or separation? Dealing with Stamp Duty Land Tax (SDLT) can be complex, and it’s crucial to understand how to minimise costs. Transfers between two former partners may qualify for stamp duty relief and exceptions from the 3% additional rates, especially when timing the purchase of a replacement home.…

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Capital Gains Tax (CGT) Rule Changes for Divorcing Couples

Broken heart

When couples go through a divorce or separation, transferring the matrimonial home and other properties between them can result in a Capital Gains Tax (CGT) liability. However, new rules announced in the Government’s Spring Budget extend the period during which CGT relief can be claimed on asset transfers. Effective from 6th April 2023, these new…

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Electronic Sales Suppression: HMRC Voluntary Disclosure

A close up of an old fashioned cash register, showcasing its nostalgic charm while evoking thoughts of potential instances of Electronic Sales Suppression.

HMRC is sending letters to businesses that may not have paid the correct income tax, corporation tax, or VAT due to misuse of their till systems. The letters are intended to provide an opportunity for businesses using electronic sales suppression (ESS) to get their tax affairs in order by voluntarily disclosing undeclared sales to HMRC.…

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Pedal Your Way to Tax Savings: The Cycle to Work Scheme for Limited Companies

A group of cyclists pedaling down a road while taking advantage of the Cycle to Work Scheme for tax savings.

The ‘Cycle to Work’ scheme is an annual tax exemption allowing businesses to loan employees bicycles and cycle safety equipment as a tax-free benefit. The scheme has positively impacted workplace health and motivation and encouraged people to engage in physical activity. But is this scheme suitable for limited companies? Directors The ‘Cycle to Work’ tax…

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HMRC Basis Period Reform for Sole Traders & Partnerships

The word change spelled out in clouds over a grassy field, highlighting the HMRC.

Mandatory basis period reforms have been announced by HMRC for unincorporated businesses, including sole traders, irrespective of their involvement with Making Tax Digital (MTD). This article delves into the details of these reforms and how sole traders and partnerships need to adapt. Starting from the 2024/25 tax year, affected businesses must use the tax year…

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