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10 Chartered Accountants

News

Principal Private Residence Relief and Lettings Relief changes due in April 2020
16 August 2019

The start of the next tax year in April 2020 will see key changes come into effect in respect of Principal Private Residence Relief (PPR) and Lettings Relief, both of which can be used to soften the impact of Capital Gains Tax (CGT) on property disposals.
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New figures show that a quarter of estates paying Inheritance Tax (IHT) are investigated by HMRC
16 August 2019

The response to a Freedom of Information (FoI) request has revealed that as many as one in four estates that are liable for IHT are investigated each year. In 2018-19, more than 5,500 investigations were launched by HMRC into the approximately 22,000 estates that had to pay the tax.
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Wealthiest UK families save nearly £700 million a year in Inheritance Tax
10 July 2019

A new report has found that a significant proportion of the UK’s Business Relief goes to those with more than £1 million in assets. Tax Justice UK, a campaigning organisation, has revealed that 234 wealthy families shared £458 million in tax relief in the 2015-16 year thanks to Inheritance Tax breaks via Business Relief.
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Taxpayers’ bills delayed by payment on account errors
10 July 2019

The Association of Taxation Technicians (ATT) has revealed that problems with HMRC’s IT systems earlier this year, relating to calculations for payment on account, mean that some taxpayers will not receive tax demands this month. The glitches in the tax authority’s systems during the self-assessment tax return...
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SMEs unaware of £1 million annual investment allowance
10 July 2019

A new study has found that more than half (58 per cent) of SMEs are not aware of a temporary two-year increase in the annual investment allowance (AIA), which could help them secure £1 million in funding. Last year, the Government increased the AIA from £200,000 to £1 million from 1 January 2019 to 31 December 2020...
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Businesses encouraged to increase readiness for no-deal Brexit
10 July 2019

Businesses across the UK are being encouraged to increase their readiness for a no-deal Brexit. The Institute of Directors (IoD) said that, while all firms should be preparing for a no-deal Brexit, it had found that fewer than half of businesses had plans in place. The IoD has also called on the Government...
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Value of UK SMEs reach £3 trillion
10 July 2019

New research has found that the total value of UK SMEs has reached more than £3 trillion – with the average small business now worth £2.9 million. The study by MarketInvoice found company valuation is something that two-thirds of owners consider a top priority and something they think about all the time.
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More than 150 chief financial officers and senior finance executives personally fined by HMRC last year
10 July 2019

Research by law firm, Pinsent Masons, has found that more than 150 chief financial officers and other senior finance executives have been fined personally by HM Revenue & Customs (HMRC) in relation to tax accounting issues during the last financial year. This is an increase of 22 per cent on the previous year...
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Remember to pay the annual data protection charge
10 July 2019

Businesses across the UK are being reminded that, if they process personal data, they are subject to a legal requirement to pay the Information Commissioner’s Office (ICO) an annual data protection charge, unless they have a relevant exemption. Any businesses that fail to pay the correct charge are at risk of a fine of up to £4,350.
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Incorporation no longer automatically resets the two year requirement for sole traders
10 July 2019

Entrepreneurs’ Relief (ER) entitles a business owner to significant relief from Capital Gains Tax (CGT) on the disposal of their business, often halving the consequent tax bill. To qualify for ER, the company must normally have been the business owner’s personal company for the whole of the last two years...
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