OMB webinar – sign up today!

We are delighted to announce our new Owner Managed Businesses (OMB) Webinar series. The first of these – covering the top 15 tax OMB tax stories from March – will be broadcast at 1pm on Thursday 24 April 2014.

OMB expert Paul Howard will host the webinar and we invite you to click here to sign up for a complimentary ‘taster’ session.

CGT

  • CGT on wasting asset – Lord Howard of Henderskelfe case
  • HMRC publish consultation on new CGT rules for non-residents with UK residential property 

Stamp tax

  • Budget 2014: ATED extended 

Personal tax

  • Budget 2014: Pension changes
  • Budget 2014: ISA changes 

Businesses

  • Management expenses – Howden Joineries case
  • Deductibility of travel expenses – Noel White
  • Budget 2014: Doubling of Annual Investment Allowance
  • Budget 2014: Research and development expenditure reliefs 

Employment

  • PAYE and Pilots – Fryett case 

NICs

  • Exemptions from employers NICs 

VAT

  • Taxpayer is Intermediary – Secret Hotels2 case 

Compliance

  • HMRC Information Powers – Taxpayer must try to obtain information held by Trustee – Patel case
  • Budget 2014: Followers and pay now
  • Budget 2014: HMRC to acquire direct debt recovery powers