2020

Tips and advice on preparing parochial church council accounts
Helen Ford FCCA, FMAAT, Accounts Senior,explains how the preparation of accounts that reflect the finances of a Parochial Church Council is unique in itself but throw into the mix ‘who owns what’, and complex rules on what can and cannot be capitalised, means accountants need to be careful.

The importance of evidence of self-employed income
This article was originally published in Farm Tax Brief Volume 35 Issue 7

Increased Gifts and Loans
Julie Butler FCA, Joint Managing Partner looks at the correct recording and appropriate tax treatment of intergenerational gifts and loans which have increased as a result of the coronavirus pandemic.
Reproduced from the article originally published in TAXline practical points (135)

Investment Properties – Disclosure and deferred tax
Julie Butler FCA looks at the move from the old ‘historic cost’ way of disclosing some assets to ‘fair value’ since the overhaul of accounts disclosure and replacement of UK GAAP (General Accepted Accounting Practice)
Reproduced by kind permission of LawSkills Ltd from their website (www.lawskills.co.uk). A site dedicated to helping Private Client Practitioners.

When a house is not a home
Julie Butler FCA examines the different definitions of dwelling for CGT and SDLT purposes
Published in TAX Adviser - www.taxadvisermagazine.com