admin, Author at SJPR UK

07 Aug 25

Who can claim the IHT residence nil rate band

With the Residence Nil Rate Band (RNRB), families can pass on up to £1 million without IHT The RNRB is an additional £175,000 Inheritance Tax (IHT) allowance that applies when a

07 Aug 25

Reclaiming duty moving goods to Northern Ireland

Businesses can reclaim duties on qualifying goods moved to or through Northern Ireland since 2021 The Northern Ireland Duty Reimbursement Scheme allows businesses to reclaim

07 Aug 25

Interactive online tool for tax compliance check

HMRC’s new Q&A tool guides you through each step of a compliance check. The free interactive online tool is designed to help individuals and businesses better understand what

04 Aug 25

Employing family members in your business

Many small business owners turn to family members when looking to fill roles in their team. It can seem like a natural choice, offering trust, loyalty, and a shared sense of

04 Aug 25

The value of retaining profits to support cash flow and growth

For small businesses and growing companies alike, one of the most reliable sources of funding is often the profits they generate. While it can be tempting to extract earnings in

31 Jul 25

New self-assessment services announced by HMRC

New digital services have been launched that aim to make filing and managing tax returns quicker and less stressful. These improvements are part of HMRC’s Transformation Roadmap,

31 Jul 25

Taxation of entertainment expenses

Many business gifts and hospitality costs are not tax-deductible under current rules. Entertainment expenses including providing hospitality and business gifts are common, but the

31 Jul 25

Found objects and Capital Gains Tax

Items discovered lying on land or buried in the soil, such as antiques or historical objects, are treated as chattels for Capital Gains Tax (CGT) purposes. This remains true even

31 Jul 25

Estate valuation for IHT purposes

Before probate begins, you must estimate the estate's value to see if Inheritance Tax applies. This includes valuing the deceased person's money, property and belongings in order

31 Jul 25

Shared home ownership

Shared home ownership offers a more accessible route to owning a home for those who cannot afford the full deposit or mortgage on a property that suits their needs. Under this

admin

Who can claim the IHT residence nil rate band

Reclaiming duty moving goods to Northern Ireland

Interactive online tool for tax compliance check

Employing family members in your business

The value of retaining profits to support cash flow and growth

New self-assessment services announced by HMRC

Taxation of entertainment expenses

Found objects and Capital Gains Tax

Estate valuation for IHT purposes

Shared home ownership

VAT late filing penalties

Gifts with reservation of benefit

Holding over gains on gifts

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