HMRC Crackdown on Cryptocurrency traders

In recent years, more and more people have invested in cryptocurrency, with some making instant gains of thousands and some losing everything. From April 2027, OECD’s Crypto-Asset Reporting Framework comes into effect, meaning that HMRC will have access via all crypto platforms to individual transactions.

Property Investments companies and Inter-company Loans

Property Investments companies and Inter-company Loans

Very often one company (A) will loan another company (b) some money. There is no issue with this, as long as there is a loan agreement, and both the lending company and receiving company has minuted the same to legislate the loan.

HMRC nudges more company controllers

Self Assessment Tax return for PSC

The tax office is writing to persons with significant control registered at Companies House who declared income of less than £100,000 on their last tax return, or who haven’t submitted a tax return.

Spring Statement 2023

On 15 March 2023, Chancellor Jeremy Hunt presented his first Budget to Parliament and set out a plan to reduce inflation, grow the economy and get government debt falling all whilst avoiding a recession and tackling labour shortages.

Capital allowances for expenditure on a building or structure

How to determine whether capital allowances for plant and machinery may be claimed in respect of expenditure on a building or structure

A number of cases relating to the meaning of ‘plant’ in the context of a building or structure were heard in 2022. In this article, I’ll look at how to determine whether capital allowances (CAs) for plant and machinery (P&M) may be claimed in respect of expenditure on a building or structure, highlighting those areas where recent cases have clarified the application of the rules.

Time to Incorporate

How does the mini budget affect you?

With the cost of borrowing increasing with further rate increases on the horizon, there has never been a better time to Incorporate your property portfolio, and transfer your properties from sole or joint ownership to a private limited company.