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Smooth Law
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Tax

  • Employed or Self-Employed? Whether you are employed or self-employed makes a substantial difference to how you are taxed and the income tax liabilities of an employed person can be very different from those of a self-employed person with similar levels of gross income. The National...
  • Entrepreneur's Relief - the Basics From 6 April 2008 disposals of qualifying businesses and business assets have been eligible for Entrepreneurs’ Relief. In simple terms, it allows business owners to reduce their Capital Gains Tax liability to the equivalent of 10 per cent of the...
  • Guide to IHT and Small Business Inheritance Tax (IHT) is payable on a deceased person’s estate (exclusing their principal private residence for whaih an extra allowance is available) at 40 per cent above £325,000 (2019/20) – the current nil rate band. However,...
  • How to Reclaim Foreign VAT It is commonly thought that within the EU, recovering VAT on expenditure made whilst abroad is merely a matter of calculating the VAT at the applicable rate and claiming it via your VAT return. However, the right to recover VAT on a VAT return is limited to...
  • Making Training Costs Tax Deductible Most business owners and managers think that training costs aimed at improving skills or business profits automatically qualify for tax relief, but that is not necessarily the case. The complexities of the UK tax system mean that the availability of tax...
  • Making Waivers of Dividends Work When a company is set up, it is common to divide the shares in it in approximately equal proportions amongst the subscribers. Whether or not this proves to be the most effective way to split them in the long run depends on a variety of factors, of which the...
  • Tax Avoidance Disclosure Rules UK tax law is almost unique in that it contains regulations which require professionals to advise HM Revenue and Customs (HMRC) of information regarding tax avoidance schemes (TAS). Failure to comply can lead to a penalty of up to £5,000 plus other...
  • Tax Free Perks The Government has continuously sought to limit the tax free perks that businesses can provide for their employees. However, there are some remaining. Here is an update on some of those still available. Childcare Childcare provision and childcare...
  • VAT and Electronic Goods - Take Care In order to combat ‘missing trader’ fraud, which is estimated to have cost the Exchequer hundreds of millions of pounds, HM Revenue and Customs (HMRC) have introduced measures which can, in some circumstances, make a supplier (or customer)...
  • VAT on Business Assets With Private Use It is very commom for a smaller business to have assets which have been acquired which are used for both business and private use. Traditionally, this could be dealt with either by claiming only the percentage of the input VAT which corresponded to the...
  • VAT on Electronic Services   If you supply electronic products (telecommunications, broadcasting and e-services) to non-business customers through online sale you need to  will comply with the VAT 'place of supply' rules that came into force on 1 January 2015. The rules...

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Articles

  • Legal News
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  • IP and IT
  • Landlord, Tenant and Property
  • Tax
  • General Commercial Client

Latest News

EIS Tax Relief - Small Film Company Wins the Day

2022-07-28 00:00
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Selling Your Business? The Structure of the Transaction Really Matters

2022-07-01 00:00
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Company Fined £150,000 for Failure to Comply With Information Notice

2022-06-01 00:00
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Accurate Record-Keeping Saves Clothing Traders from Swingeing VAT Bills

2022-04-29 00:00
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Criminal Defence Costs Incurred Solely for Purposes of Trade

2022-03-24 00:00
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This is What Can Happen If You Fail to Keep Proper Tax Records

2022-03-04 00:00
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Tax Evasion May Put Employment Rights in Jeopardy

2022-02-04 00:00
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Employee or Self-Employed Partner? Guideline Tax Tribunal Ruling

2022-01-07 00:00
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Received an Adverse Tax Decision? Don't Delay Seeking Professional Advice

2021-12-03 00:00
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Hotel Management Company Director Pays Personal Price for VAT Default

2021-10-27 00:00
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Chinese Restaurant Sees Off Tax Authorities in Takings Suppression Dispute

2021-10-04 00:00
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'Seriously Incompetent' Company Director Receives Four-Year Disqualification

2021-09-07 00:00
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Mutual Obligation, Substitution and Control - Guideline IR35 Ruling

2021-08-12 00:00
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Cautionary Tale Illustrates the Necessity of Professional Tax Advice

2021-08-03 00:00
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Supreme Court Takes a 'Real-World' Approach to Rates Avoidance Schemes

2021-07-16 00:00
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Charity-Run Restaurant Exempted from VAT - Guideline Tax Tribunal Ruling

2021-06-29 00:00
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Property Investment Company Pays for 'Deliberate' VAT Return Default

2021-06-01 00:00
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Digital News Publisher Tastes Defeat in VAT Zero-Rating Test Case

2021-05-12 00:00
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Poor Record-Keeping is a Recipe for Dispute with the Tax Authorities

2021-04-21 00:00
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Mistaken £450,000 VAT Payment Triggers Construction Industry Dispute

2021-03-26 00:00
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  • I have worked with Scott Birchall for some years for all our business related legal needs. Unlike other Solicitors we have found that Scott takes a pragmatic and commercial approach when dealing with disputes. He is extremely professional, conscientious and always willing to go that extra mile for our business. I cannot recommend Scott enough.

    Director of Care Concern NW Ltd, Birkdale and Southport

  • I have worked with Scott for many years and have complete confidence that Smooth Commercial Law will continue to deliver excellent results for me and my clients’ when specialist legal advice is required.

    Doug McCance, Investment Director, Close Brothers Asset Management, Manchester.

  • I have instructed Scott Birchall on a number of legal matters over the years. I have found Scott approachable yet professional and an excellent Solicitor. He is always happy to help, no matter how small or large the legal issue. He tailors his service to meet my legal needs and is extremely flexible when it comes to funding. I have recommended Scott to a number of my business contacts and they only have good words to say about him and the services that he provides.

    Leon Bellis, ELB Fireplaces, Leigh.

  • Scott, over many years, has always provided me with a fantastic and professional service. He has approached every case with great enthusiasm and maintains an excellent level of communication, explaining everything with great clarity. I’ve recommended Scott and Smooth to others and will continue to do so. Keep up the great work!

    Thomas Illingworth Chartered FCSI, CeMAP, Client Manager, Brown Shipley

  • I would like to thank Scott Birchall for the efficient and proactive way with which my matter has been dealt with. Scott kept us informed at all times and was always helpful (no matter what time of the day or night) and polite. I received a thoroughly professional service and would strongly recommend Scott and the team at Smooth Commercial Law

    Mr and Mrs Grundy, Appleton, Warrington

Latest News

'Long Covid' Recognised as a Disability in Important Employment Ruling

2022-08-11 00:00
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Stamp Duty, Multiple Dwellings Relief and Apportionment

2022-08-08 00:00
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Smooth Commercial Law

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