The Finance Act 2015 has made the use of a feeder company more difficult and has restricted the ability to extract profits out of development vehicles at a 10% rate of tax.

The Finance Act 2015 – the impact on property developers

Graeme Blair - Partner - gblair@goodmanjones.com

Published on 7th May 2015

Categories:

• Business Tax
• Property & Construction
• Tax

This means that the production of plays, operas, musicals, and potentially even circuses can all qualify for TTR.

Theatre Tax Relief – A Guide

Martin Bailey - Partner - mbailey@goodmanjones.com

Published on 10th April 2015

Categories:

• Charities & Social Businesses

the non-resident property owner who is not within Self-Assessment could face some serious problems later on down the line when they come to sell.

CGT for Non-Residents – to Value or not to Value

Paul Webster - paul.webster@goodmanjones.com

Published on 1st April 2015

Categories:

• International
• Personal Tax
• Tax

For properties purchased after April 2012, the value used is the purchase price. HMRC have stipulated that the values need to be reassessed every five years so 1 April 2017 will be the next applicable valuation date.

What are the changes to Annual Tax on Enveloped Dwellings (ATED)?

Paul Webster - paul.webster@goodmanjones.com

Published on 25th March 2015

Categories:

• Personal Tax
• Property & Construction
• Tax

there is a planned increase in the amount that can be donated under the Gift Aid Small Donations Scheme (GASDS).

Budget 2015 – George Osborne’s Gift to Charity

Julian Flitter - Partner - jflitter@goodmanjones.com

Published on 19th March 2015

Categories:

• Charities & Social Businesses
• Tax

From 6 March 2015, HMRC’s late filing penalty regime extends to employers with fewer than 50 employees.

Penalties: RTI (Real Time Information) for PAYE

Amit Sharma - Partner - asharma@goodmanjones.com

Published on 9th March 2015

Categories:

• Business Tax
• Tax

Pre April tax planning is a useful and potentially tax efficient way to review your financial situation and take advantage of any opportunities that may arise before 5 April.

Tax Planning: A Pre-April Tax Health Check

Alison Tutt - ahayden@goodmanjones.com

Published on 6th March 2015

Categories:

• Individuals & Families
• Personal Tax
• Tax

Although this is a worthwhile project, it had the knock on effect that the UK had to consider its own patent box regulations.

Be Careful of What You Wish For

Graeme Blair - Partner - gblair@goodmanjones.com

Published on 2nd March 2015

Categories:

• Business Tax
• Tax

The policy of HM Revenue & Customs has been to encourage people to make a full disclosure under a Disclosure opportunity and, if they don’t take advantage of this, they face the risk of prosecution.

Tax Evasion – Why HMRC are not prosecuting more people

Michael Goldstein - Partner - mgoldstein@goodmanjones.com

Published on 24th February 2015

Categories:

• Individuals & Families
• International
• Personal Tax
• Tax

any charity with income in excess of £1million will be subject to audit in accordance with the Charities Act 2011.

Charity audit limits – new thresholds imminent

Martin Bailey - Partner - mbailey@goodmanjones.com

Published on 23rd February 2015

Categories:

• Charities & Social Businesses