End of Year Tax Planning

Published

18th February 2016

Our tax year end planning guide is now available on our websiteThis highlights areas that you may wish to consider as the end of the tax year approaches. It will give you a general overview of the opportunities available to ensure you do not pay more tax than you need to and make use of all reliefs available to you. However, you should always take advice tailored to your personal circumstances therefore please do not hesitate to contact us for further details.

Our guide covers the following:

FOR THE INDIVIDUAL

  • Income Tax
  • Capital Gains Tax
  • Annual exemption
  • Rates of Tax
  • Crystallise and Use Capital Losses
  • Entrepreneurs’ Relief (ER)
  • Determine your main residence
  • Changes for Landlords And Second Property Owners
  • ISAs
  • Enterprise Investment Scheme (EIS) and Seed EIS (SEIS) shares
  • Venture Capital Trusts (VCT)
  • Inheritance Tax
  • Pensions – Changes to Annual Allowance & Lifetime Allowance

FOR THE BUSINESS

  • Corporate Tax Rates
  • Income & Expenditure
  • Capital Allowances
  • Property Investment
  • ‘Green’ company cars
  • R&D Tax Credits
  • Patent Box
  • FRS 102
  • Pensions Auto Enrolment
  • National Living Wage
  • Entrepreneurs Relief

 CLICK HERE TO READ THE GUIDE IN FULL

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Chartered Accountants, Tax and Business Advisors based in Aberdeen, Dundee, Edinburgh and Glasgow.

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