NAVIGATE TAX - BUSINESSES

Starting out in Business

Setting up a business: sole traders and partners

Setting up a business: companies

Buying a business: share purchase or asset purchase?

Choice of business structure: trades

Choice of business structure: property business

Minimising interest and penalties

Minimising taxable profits

Choice of basis for trades: cash or accruals

Choice of basis: property income

Calculating trade income: sole traders and partners

Calculating trade income: companies

Calculating property business income

Advising a company with investment business

Dealing with an HMRC enquiry: businesses

Year-end tax planning: companies

Financing the business

Raising finance for the business: companies

Raising finance for the business: sole traders and partnerships

Dealing with loan relationships: general principles

Accounting for financial instruments

Taxation of financial instruments

Claiming tax reliefs

Dealing with issues around COVID-19

Identifying R&D activities and expenditure

Claiming R&D tax relief

Claiming the RDEC

Dealing with intangible fixed assets: general principles

Dealing with intangible fixed assets: large companies and groups

Making use of the patent box

Claiming charity tax reliefs

Dealing with employment related issues

Establishing employment status

Taking on an employee

Operating payroll

Calculating the tax due when an employee leaves employment

Handling an HMRC employer compliance review

Granting share incentives to employees

Designing a tax-efficient remuneration package

Benefits in kind: general principles

Benefits in kind: particular benefits

Travel and accommodation

Relocation

Employer reporting in addition to payroll

Special rules for directors

Off-payroll working

Extracting profits

Extracting profits from OMBs

Paying and receiving dividends

Utilising tax losses 

Making best use of a loss: sole traders and partners

Making best use of a loss: companies

Dealing with groups

Claiming group relief

Maximising relief for capital gains and losses

Changing the way the business operates

Buying plant and machinery

Capital allowances for leased assets

Selling the premises

Buying premises

Doing business overseas

Changing the way the business is owned or structured

Bringing in a partner

Incorporating a business

Disincorporating a business

Buying back shares in the company

Demergers: statutory demergers (exempt distributions)

Demergers: statutory & non-statutory

Closing or disposing of the business

Selling the business: shares

Selling the business: trade and assets

Winding-up the business

NAVIGATE TAX - INDIVIDUALS

Changes in personal circumstances

Getting married

Separation and divorce

Having a child

Becoming seriously ill

International issues

Moving overseas

Coming to the UK

Confirming your client's tax residence and domicile

Transferring wealth

Helping your client to plan for IHT on death

Transferring wealth in a tax-efficient manner

Family investment companies

Changes to the distribution of the estate after death

Giving to charity

Practical uses of trusts

Issues for employees

Starting employment

Working from home

Checking a tax code

Minimising tax liabilities

Claiming tax allowances

Minimising liabilities to CGT

Dealing with an HMRC enquiry: individuals

Year-end tax planning: individuals

Savings and investments

Pensions

Tax-efficient investments: risk capital investments

Tax-efficient investments: other investments

Asset becoming worthless

Real estate

Investing in property

Buying and selling the family home