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Practical guide: Claiming input tax on commercial property purchase
VATA business is partially exempt and has bought a commercial property for £1m plus VAT. This will be partly rented out, and partly used for the trade. How can they maximise their input tax claim and also submit accurate returns to HMRC?
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Practical guide: Inheritance tax on pensions
Personal TaxFor deaths on or after 6 April 2027, most unused pension funds and pension death benefits will be brought within the scope of inheritance tax (IHT). What does a new technical note tell us about how this will work in practice?
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Practical guide: Reporting 2025/26 expenses
Business TaxEmployers who provided taxable expenses and benefits to employees in the 2025/26 tax year must comply with reporting obligations. What must they do and by when?
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Practical guide: Tax-efficient will planning with residential property
Personal TaxAn individual has a significant property portfolio which provides them with their sole source of income. They want to gift shares in some property to their daughter but retain the income. Can they do this without triggering the reservation of benefit rules?
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Practical guide: Incorporating a property business
Business TaxAn individual with a significant property portfolio is considering incorporating their business. What are the key considerations and are there any traps to avoid or tax planning opportunities?
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Making the most of the employment allowance
Business TaxAccessible to most employers, the employment allowance (EA) offers an immediate respite to a business's NI bill. How can they take advantage, and what are the pitfalls?