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EJ Summers – Winner of Scottish Young Accountant of the Year Award
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All Tax Helpsheets
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- A Guide to Stamp Duties An introduction to both SDLT on purchases and leases as well as stamp duty reserve tax on share transfers.
- An Introduction to Capital Gains Tax All the basics you need to know about CGT from what it is to the reliefs and exemptions available.
- An Introduction To Making Tax Digital New rules about reporting tax called Making Tax Digital for VAT are being introduced by HMRC and will take effect from April 2019.
- An Introduction to Self-Assessment Your guide to the main aspects of the self-assessment regime.
- CGT and Your Principal Private Residence At its simplest, there isn't CGT on a family home, but letting it out at sometime, second homes and large gardens can all change that.
- CGT Business asset disposal relief explained Business asset disposal relief (BADR) (formerly Entrepreneurs relief (ER)) is a 10% capital gains tax relief. It is available to individuals (or trustees in some circumstances) but not to limited companies.
- Child Tax Credit and Working Tax Credit A straight forward explanation and guide of the highly complex area of Tax Credits.
- Corporation Tax Self-Assessment Everything you need to know about CTSA.
- Employees Working Abroad A look at the income tax and national insurance issues of your employees going to work abroad.
- Enterprise Investment Scheme Investment in EIS companies can get you up to 58% tax relief on the investment.
- Enterprise Management Incentives Explanation of a highly tax-efficient method for providing targeted incentives to key employees or employee groups regarding share options.
- Family Tax Planning From the Arctic Systems case and Income Shifting to paying your children a wage.
- Individual Savings Accounts (ISA) The rules on investing tax efficiently with ISA's.
- IR35 Personal Service Companies The importance and rules of IR35 and the Managed Service Company legislation for contractors.
- Limited Liability Partnerships (LLP) Since their introduction in 2001 they have not been used that much but we look at how they differ from normal partnerships and Limited Companies and when you may want to use one.
- Main Tax Late Filing and Payment Penalties A summary of the main tax late filing and payment penalties.
- Minimising Tax on Company Cars A selection of options for the most tax efficient use of company cars, fuel and vans - for all business structures.
- National Insurance - Your Way Around the Maze A review of all the different types of national insurance that affect employees, employers, the self-employed and those that just pay it voluntarily.
- Pay Staff Tax Free - Staff Suggestion Scheme This is a great little scheme, which is actually a Revenue concession that is simple to apply and allows you to pay staff tax free!
- PAYE Problems of Casual Workers The dangers to look out for when using casual workers - or are they casual?
- Premium Bonds The advantages of premium bonds compared to the National Lottery.
- Real Time Information (RTI) - A Practical Guide Ensure you are aware of all the biggest change to PAYE since 1944!
- Seed Enterprise Investment Scheme (SEIS) Similar to EIS but more tax relief and aimed at smaller companies.
- Tax-efficient Charitable Giving Give as you earn, gift aid and more.
- Taxation of Buy to Let Properties Factors to consider in the taxation of the ever expanding market of rental properties including overseas property.
- The Basics of Inheritance Tax Far more people are now creeping into the IHT net. This explains all the basics you need to know and the exemptions available.
- The Basics of PAYE If you've just taken on your first employee or are thinking of doing so this helpsheet will give you an overview of the PAYE system.
- The Construction Industry Scheme An explanation of how the CIS scheme works for both the subcontractor and the contractor.
- The Tax Advantages of Self-Employment A summary of the main tax advantages of self-employment along with some of the key obligations.
- Travel and Subsistence Expenses A look at the rules for employees claiming travel and subsistence expenses which are not always as straight forward or as logical as you may think.
- Using a Limited Company to Save Property Tax Some advantages of using a Limited company, especially for property developers.
- VAT - Entertaining Expenses A look at the rules on being able to reclaim VAT on business entertainment and staff entertainment.
- VAT - Motor Expenses All the different aspects of vat on car expenses including leasing, fuel, mileage allowances and car parking.
- VAT Annual Accounting A scheme to help your cashflow - how it works and who can use it.
- VAT Cash Accounting A scheme to help your cashflow - how it works and who can use it.
- VAT Flat Rate Scheme Aimed at simplifying VAT for the very smallest businesses, it can also have the effect in some instances of producing significant VAT savings.
- VAT for Beginners If you're new to VAT, it explains the basics of how it works and the main schemes available.
- Venture Capital Trusts Not as advantageous as they once were but 30% tax relief still available on these investments.
