Alix Hill looks at CGT investors’ relief and considers its usefulness in comparison to similar CGT reliefs.
Equity release is a mechanism for releasing equity effectively locked up in, typically, a family residence.Malcolm Finney looks at the two main options for equity release in relation to the family home.
Generally, changes in partnership ratios do not trigger a capital gains tax (CGT) charge. Lee Sharpe points out that there is a potential ‘penalty’ for putting assets into a partnership structure.
Andrew Needham warns that if a business makes an error in its VAT accounting this can have knock-on effects on other taxes, which may have to be adjusted as well.
Mark McLaughlin reviews two recent important tax cases:
Employees often have valuable ideas as to changes which can be made to make the business more efficient or to save money. Sarah Bradford explains how the tax exemption for staff suggestion scheme awards can encourage employees to engage in the business.
Superficially, the two methods of financing a business by equity or debt look fairly similar. Alan Pink looks at some considerations when deciding whether a company should be financed by share capital or a loan.