Some of these case studies are historical, obviously, however you can be certain that in any given situation I always ensure that I am competely up to date with relevant current practice, as I did at the time.

Capital Gains Tax - Special Clothing

Successfully negotiated with the Inland Revenue of the estate of a well known ballerina, achieving a Nil value for CGT in respect of highly valuable special clothing on the grounds that the clothing was a wasting asset.

PAYE - Home Office Expenses

In the course of a routine PAYE Enquiry into a 'large employer' payroll, successfully negotiated with the Inland Revenue for a minimal payment settlement on the grounds that a reasonable alowance for home office expenses by directors and senior employees was both allowable relief for Corporation Tax purposes, and was also exempt from Income Tax and National Insurance liability.

Capital Gains Tax - Gift of a Domestic Residence from Parent to Children

Successfully argued with the Inland Revenue that the original market value of the residence should stand and that no increase in the value of the property over time would be acceptable, and that therefore there was no additional Capital Gains Tax payable.

Principal Private Residence Relief - Living In and Letting Out Multiple Domestic Properties

Made a claim on behalf of a client owning many domestic properties over many years, both living in those properties as a Principal Private Residence and letting out the same properties from time to time, including reviewing the Capital Gains Tax position on the future potential sale of one of those properties, for a particular property to be elected as the Principal Private Residence and therefore potentially exempt from Capital Gains Tax.

Inland Revenue Tax Enquiry - Nil Tax Payment Settlement

Successfully negotiating a nil tax payment settlement over the course of an Inland Revenue Tax Enquiry into a restaurant and takeaway business.

• Converting Sole Traders and Partnerships, who might have been liable to Higher Rate Income Tax and National Insurance, to Limited Companies, both to greatly reduce the amount of Income Tax and National Insurance payable, and also in many cases to reflect the value of both established and created Goodwill, in turn providing the business owners with capital which they are then able to withdraw free of Income Tax and National Insurance.
• Advising individuals on the financial aspects of making a Will, and of Estate Planning.
• In order to reduce Capital Gains Tax liability, organising the transfer of a majority of the shares owned in a private Limited Company into two Trusts, the donors being the main Trustees in respect of each Trust. Completed the annual Inland Revenue Trust Tax Returns and successfully negotiated the valuation of the shares thereby gifted to the Trusts with the Shares Valuation Division of the Inland Revenue.
• Assisting in the formation and registration of a Partnership for VAT purposes in respect of a motor repair garage, in order to establish a separate legal business for VAT registration purposes regarding vehicle hire and leasing.

• Ensuring that full claim is made for tax allowances in respect of the costs of mortgage interest, travel and administration expenses, motor and travelling, including Capital Allowances for motor vehicles, in respect of rented properties.
• Claiming Seed Enterprise Investment Relief on the establishment and investment in a new trading venture in a new Limited Company.
• Actively assisting to produce quarterly VAT Returns.
• Obtaining Inland Revenue dispensations freeing Directors from needing to file expenses reports and claims with the Inland Revenue.
• Claiming the appropriate business proportion of mortgage interest and other running costs, including Motor Capital Allowances, on behalf of a Public House.