Articles and Publications by Andrew Rainford
A response to a technical query on transferring deferred Capital Gains (under EIS) to a spouse posted in Taxation published on 11 April 2013 (opens PDF)
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Were there any skeletons, granny taxes or other surprises in the Chancellor's budget this year?
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Budget 2013 newsletter
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With the tax year end just weeks away, it is time to start thinking of maximising your allowances and reliefs in order to save you or your business money. Our latest report offers a glimpse into some of the options available.
Year end tax planning 2013
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Higher Income Child Benefit Charge
The Finance Act of 2012 contained new legislation intended to claw back Child Benefit (a previously non means-tested allowance) paid to a taxpayer who has net income in any tax year in excess of £50,000.
The methodology appears simple enough at first – it simply withdraws 1% of the total award for every £100 the income level exceeds £50,000, culminating in a full withdrawal where income reaches the £60,000 mark. However as has become customary with tax legislation, the true position is far more confusing and controversial that ...
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We are featured in this months Construction magazine. Please follow the link to the article.
Construction Magazine August
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1 June - Payment of corporation tax for SME's with accounting periods ended 31 August 2011
7 June - Submission of April VAT returns with electronic payment
9 June - Deadline for late single payment scheme claims for 2012
14 June - EC Sales list paper return filing deadline. Notify HMRC of intent to make a disclosure under e-markets disclosure facility
19 June - Payment of PAYE/CIS liabilities for month ended 5 June if paying by cheque. File monthly PAYE/CIS returns
21 June - EC sales list - online return filing date
...
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If you have a company and are looking for tax efficient ways to incentivise and retain your employees, consider adopting one of the HMRC approved share plans. These plans allow shares to be awarded to employees in a very tax efficient way. Highly useful for companies who have key employees who have in-demand skills. Please contact me for further information.
Approved Share Schemes
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Following on from my earlier announcement of the new Investment incentive, please find attached my report on the various qualifying conditions and summary of reliefs following last weeks budget.
The up front tax relief is worth up to a staggering 78% - meaning an investor can purchase up to £100,000 worth of shares in a qualifying company for just £22,000.
SEIS report
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Budget Report 2012
With the dust settling on the Budget, and the inevitable row about 'granny taxes' and so forth emerging, we give our thoughts on the Chancellor's announcements
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