Your search results will be displayed below. Use the search bar to perform a new search.
-
-
https://www.bprheaton.co.uk/resources/tax-rates-and-allowances/child-benefit
-
income' above £60,000 the person with the highest income has to pay some of the Child Benefit as a tax charge. Where 'adjusted net income' is more than £80,000 a year, the tax charge equals
-
-
https://www.bprheaton.co.uk/factsheets/personal-tax/child-benefit-charge
-
advise you on the potential application of the Child Benefit Charge and possible tax planning that may be appropriate to remove the Child Benefit Charge. The High Income Child Benefit charge applies
-
-
https://www.bprheaton.co.uk/factsheets/personal-tax/taxation-of-the-family
-
either they or their partner are in receipt of Child Benefit for the year. Where both partners have adjusted net income in excess of £60,000 the charge will apply to the partner with the higher
-
-
https://www.bprheaton.co.uk/factsheets/capital-taxes/inheritance-tax-avoidance-pre-owned-assets
-
effected and a benefit retained. A new income tax charge was introduced instead, levied on the previous owner of an asset if they continue to be able to enjoy use of the asset or the capital. The rules
-
-
https://www.bprheaton.co.uk/resources/tax-rates-and-allowances/vehicles
-
of private fuel for a company car. The benefit is calculated by applying the percentage used to calculate the car benefit by a 'fuel charge multiplier'. The charge is proportionately reduced if provision
-
-
https://www.bprheaton.co.uk/factsheets/personal-tax/non-domiciled-individuals
-
only claim the benefit of the remittance basis if they pay an additional £30,000 in addition to the tax on any income or gains remitted. This sum is known as the 'remittance basis charge' (RBC
-
-
https://www.bprheaton.co.uk/resources/downloadable-forms/hmrc-forms
-
. 64-8 Authorising your agent CH2 Child benefit claim form BR19 Application for a state pension statement CWF1 Register if you are self-employed or a sole trader P11D(b) Return
-
-
https://www.bprheaton.co.uk/factsheets/employment-issues-tax/employment-benefits
-
the scale benefit charge for the unrestricted use of an employer provided van is £3,960 for 2024/25 (£3,960 for 2023/24). Where the restricted private use condition is met no benefit arises. Where
-
-
https://www.bprheaton.co.uk/factsheets/employment-issues-tax/cars-for-employees
-
the list price. The benefit chargeable to tax on the employee is also used to compute the employer's liability to Class 1A (the rate is 13.8% for 2024/25). There is a further tax charge where
-
-
https://www.bprheaton.co.uk/factsheets/employment-issues-tax/employer-supported-childcare
-
and national insurance efficient perk. We consider the implications of this type of benefit on the employer and employee. ESC, which allows a limited tax and NIC exemption for employer-contracted
-
-
https://www.bprheaton.co.uk/factsheets/personal-tax/individual-savings-accounts
-
by Co-operative Societies and Community Benefit Societies and SME securities that are admitted to trading on a recognised stock exchange are eligible to be held in an ISA, Junior ISA or Child Trust
-
-
https://www.bprheaton.co.uk/factsheets/capital-taxes/trusts
-
charges do not look attractive, the relevant property trust has a significant benefit in that no tax charge will arise when a beneficiary dies because the assets in the trust do not form part
-
-
https://www.bprheaton.co.uk/factsheets/corporate-and-business-tax/business-motoring-tax-aspects
-
of business structure – sole trader/partnership/company – a taxable benefit generally arises for private use. A tax charge will also apply where private fuel is provided for use in an employer provided
-
-
https://www.bprheaton.co.uk/factsheets/pensions/pension-savings-tax-reliefs
-
schemes from which an individual may eventually be in receipt of a pension: Workplace pension schemes Personal Pension schemes. A Workplace pension scheme may either be a defined benefit scheme
-
-
https://www.bprheaton.co.uk/factsheets/capital-taxes/inheritance-tax-a-summary
-
the charge is based on the value at the date of the gift and does not include any growth on value to date of death. These rules only apply to outright gifts. Where a benefit is retained, such as the gift
-
-
https://www.bprheaton.co.uk/factsheets/personal-tax/tax-free-childcare
-
relief available is 20% of the costs of childcare up to a total of childcare costs of £10,000 per child per year. The scheme will therefore be worth a maximum of £2,000 per child (£4,000
-
-
https://www.bprheaton.co.uk/factsheets/capital-taxes/land-and-building-transaction-tax
-
of properties up to £175,000. The relief raises the zero tax threshold for first-time buyers from £145,000 to £175,000. First-time buyers purchasing a property above £175,000 also benefit from the relief
-
-
https://www.bprheaton.co.uk/factsheets/pensions/pensions-funds-tax-treatment-on-death
-
account'. This tax treatment applies to pension funds which do not exceed the Lump Sum and Death Benefit allowance (LSDBA) which is set at £1,073,100. Excess amounts will be chargeable on the beneficiaries
-
-
https://www.bprheaton.co.uk/factsheets/ict/data-security-data-protection-regulatory-framework
-
of time allowed to deal with a subject access request is 30 days and the right to charge a subject access fee has been removed, unless the request is unfounded, excessive or repetitive. Individuals
-
-
https://www.bprheaton.co.uk/resources/online-calculators/cis-tax-deduction-calculator
-
This calculator helps calculate any necessary CIS tax deductions. Labour Charge (£): The cost of all labour charged (net of travel