The Capital Goods Scheme (CGS) can have a very significant impact on the net cost of commercial property. It can impact both the amount of VAT that is recoverable from... read more →
A fairly common practice is to set up a new company for each development and then liquidate the company when the property is sold, in the hope that the distribution... read more →
As landlords will be aware, in addition to the normal rates of Stamp Duty Land Tax (SDLT) for residential properties, there is now a 3% SDLT surcharge which is payable... read more →
Formulating, processing, and evidencing expense claims for travel & subsistence costs incurred by directors and employees can be a frustrating burden on any employer’s time. So is there another way... read more →
In considering this choice, the first point to note is that in the absence of tax considerations the return on an investment should be the same regardless of the ‘wrapper’... read more →
If you are in the property letting business you might find the following information useful when appraising the cost of building projects, because VAT and Income Tax can make a very... read more →
If you own a business which lets out residential property, you will not be alone if you are finding it difficult to assess the impact of the many tax changes... read more →
Sheffield based Accounting & Business Advisory, Sutton McGrath Hartley, have re-branded, incorporating a new image, website and literature to complement the firm’s recent growth into new geographical areas and complimentary... read more →
When someone dies, there are many decisions to be made at an already difficult time more burdensome. We’ve summarised some of the main tasks: Registering the death Unless the... read more →
The changes to pension funds rules mean that pension assets can now be passed on through the generations totally free of Inheritance Tax. That fact, combined with tax free growth... read more →
