Every year, our tax and VAT advice lines handle over 50,000 calls from our clients. Here, we share a sample of the responses from our award-winning tax and funding experts. There will be new Q&As every week and you can see them first by following us on Twitter and LinkedIn.

Significance of 26 November 2018 for the 3% SDLT charge

Significance of 26 November 2018 for the 3% SDLT charge

The additional 3% SDLT applies where Conditions A to D of para 3 of FA03 Sch 4ZA are met. Condition D of the legislation is met where the...

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Changes to Patent Box tax relief scheme

Changes to Patent Box tax relief scheme

In July 2016 the Patent Box rules were changed slightly following the BEPS (base erosion and profit shifting) project led by the Organisation for...

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UK companies that do not

UK companies that do not 'belong' in the UK

The place of supply of B2B tax and accountancy type services is where your business client belongs. On the face of it, this is the UK as your...

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IR35 parameters

IR35 parameters

As your client’s role within the business does not include direct interaction with the company’s end clients, I agree the parameters of the IR35...

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Requirement to Correct

Requirement to Correct

HMRC have started writing to a significant number of taxpayers who they believe have offshore income and or gains.

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VAT on construction of a holiday home

VAT on construction of a holiday home

If the new house meets the definition of “designed as a dwelling”, the construction services can be zero-rated in the normal way, irrespective of...

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IR35 – Implications of health and safety training

IR35 – Implications of health and safety training

It is standard practice for end clients, in order to conform to their own insurance requirements and as part of their internal induction process...

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Deafening silence on the part of HMRC

Deafening silence on the part of HMRC

If HMRC are satisfied that all errors have been identified and there was nothing more to consider they are required to issue a closure notice to...

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True cost of extending a lease?

True cost of extending a lease?

Even though no cash is physically changing hands, tax charges could be created and need to be factored into determining whether the transaction...

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