This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our privacy notice.

Subscribe to Business Tax Insider

Subscribe to our monthly business tax newsletter and tax article library to receive news, tips and strategies guaranteed to minimise your business tax bill

  • Instant access to our full digital library of 648 articles
  • Monthly issues keep you up to date with the latest tax
  • saving tips and opportunities
  • Ideal for businesses of all types and sizes
  • Written by practicing accountants and tax advisors
  • Print option available
  • No commitment or minimum tie-ins – cancel anytime

THERE'S
NO RISK - GIVE US
A TRY!

Your first 14 days are free and we also offer a noquibble 90 day money back guarantee

- you have nothing to lose!

Save 25%

DIGITAL
  • Instant access to 648 digital articles
  • Downloadable PDFs
  •  
£197 £147.75 / year
DIGITAL + PRINT
  • Instant access to 648 digital articles
  • Downloadable PDFs
  • Print copy delivered monthly
£247 £185.25 / year
  • Suitable for all business types
    Ltd companies, sole traders & partnerships
  • Digital format (or add print too)
    Whatever your preference, you've got it
  • Published every month
    So you're always kept up to date
  • 90-day money back guarantee
    100% of your money back, no quibble
  • Instant back catalogue access
    Over 648 articles to help you save tax
  • No commitment
    No minimum tie-ins, cancel anytime

New articles published
in November 2024

These latest articles are immediately available when you subscribe today
  • If an individual gifts an asset to another individual, it will generally be a ‘potentially exempt transfer’ (PET) for inheritance tax (IHT) purposes, unless a specific IHT exemption applies (e.g., for gifts between UK domiciled spouses). A PET is provisionally treated as an exempt transfer when made, which becomes exempt if the donor survives at least seven years thereafter.

    Mark McLaughlin looks at a possible let-out from an inheritance tax charge on certain asset transactions.

  • The close company loan to participator tax charge (in CTA 2010, s 455) is a reasonably well-known part of our tax code.  Broadly, where a loan or advance is made to a shareholder – typically where an overdrawn director’s loan account arises – that has not been cleared or repaid within nine months of the company’s year end, the company must pay a 33.75% tax charge on the amount that remains outstanding.  In practice, many overdrawn loan accounts are cleared by the company making a bonus payment or a dividend payment to the director-shareholder within the nine-month repayment ‘window’.  

    Peter Rayney looks at the potential 33.75% tax charge that can arise on many management buyout deal structures.

  • The high income child benefit charge (HICBC) claws back child benefit where either the claimant or their partner has adjusted net income in excess of the trigger threshold. 

    Sarah Bradford explains how to reinstate child benefit following changes to the high income child benefit charge from April 2024.

  • Readers will be aware that HMRC has long had concerns about research and development (R&D) claims under the small and medium-sized enterprise (SME) regime, particularly those that resulted in a ‘real money’ tax credit payable to the claimant company. This article sets out how HMRC’s approach to R&D claims has changed over the years.

    Lee Sharpe considers how HMRC’s campaign against poorly-founded research and development relief claims may be undermining genuine claims and probably government policy. 

Some of our most popular articles

Subscribe to receive instant access to these and our fully searchable digital archive of Business Tax Insider articles.
  • A company is a separate legal entity, distinct from the shareholders that own it. Consequently, if the directors and shareholders want to use the profits made by the company for their personal use, they will need to extract those profits first. There are various ways in which this can be done; some are more tax-efficient than others.  

    Sarah Bradford considers options for extracting profits from a company in a tax-efficient manner in the 2024/25 tax year.

  • HMRC recently undertook a ‘One to Many’ letter campaign, wherein HMRC’s skilled data analysts undertake to mine nuggets from a huge range of sources to test for omissions or errors in tax returns. 

    Lee Sharpe reports on HMRC getting all ‘Nancy Drew’ with its sleuthing over company reporting and shareholders’ dividend income returns. 

  • Some company shareholders may either be unaware or have forgotten about a relatively unknown capital gains tax (CGT) relief that offers a reduced CGT rate of only 10% on qualifying gains of up to £10m during their lifetime, if certain conditions are satisfied.  

    Mark McLaughlin highlights a relatively unknown and infrequently used but generous capital gains tax relief.

  • Owner-managers can spend a significant amount of time and energy building a successful and profitable trading company.

    Joe Brough looks at tax issues for business taxpayers and their tax advisers when a company is coming to an end. 

Business Tax Insider
Subscription Benefits

We asked our subscribers what they love about Business Tax Insider.
These are the top 7 reasons that they gave us:

 
Guaranteed ROI
After 90 days, if you've not saved money on your tax bill we'll give you a prompt refund.
 
Proactive
We bring relevant, actionable tax saving opportunities directly to you.
 
Time Saving
Don't waste your precious time searching for answers to tax questions on the Internet.
 
Powerful
Use our data, articles and information to take control of your finances.
 
Safe
Keep up to date, so you don't get caught out by new rules and regulations.
 
Simplifying
Our publications break down complex tax rules into easily digestible, actionable points.
 
Balanced
We help you find a balance between saving money versus ethical & legal compliance.
Subscribe to Business Tax Insider
Monthly Newsletter

Save 25%

DIGITAL
  • Instant access to 648 digital articles
  • Downloadable PDFs
  •  
£197 £147.75 / year
DIGITAL + PRINT
  • Instant access to 648 digital articles
  • Downloadable PDFs
  • Print copy delivered monthly
£247 £185.25 / year
  • Suitable for all business types
    Ltd companies, sole traders & partnerships
  • Digital format (or add print too)
    Whatever your preference, you've got it
  • Published every month
    So you're always kept up to date
  • 90-day money back guarantee
    100% of your money back, no quibble
  • Instant back catalogue access
    Over 648 articles to help you save tax
  • No commitment
    No minimum tie-ins, cancel anytime
What our customers say about
Business Tax Insider…
As a business owner, your publication offers very useful insights which help me from a financial perspective when assessing potential acquisition targets. Even if sometimes they only act as a prompt to encourage further action, it is always money extremely well spent.
~Rob Burbidge~
As a direct result of reading the Tax Insider newsletters I get the latest up-to-date information about the topical changes in taxation which is extremely helpful within my every day role.
~Andy Sawiack, Financial Advisor~
 
Unsure?
Have concerns or questions?
Try our FAQ
Frequently Asked Questions