Winter 2015/16 Newsletter

Tax Tips and More Winter 2015/16

Key Dates for Your Diary

Are you Eligible for R&D Tax Credits?

Nil Rate Residence Tax and IHT

Ensure you are aware of the key tax and legislative changes coming in to effect this year.

This generous relief is still available, yet it appears many SMEs are still not claiming.

No-one in mourning wants to grapple with the taxman, regardless of wealth or status.

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Contents

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Welcome and Partners

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Special Feature Key Dates for Your Diary

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What is Next for Landlords?

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New Information Sharing Initiative to Tackle Offshore Tax Evaders

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Xero Add-On Introducing Chaser

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Are you Eligible for R&D Tax Credits?

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Gifting Company Shares to Employees

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Enterprise Management Incentives (EMIs)

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Events 2016

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Raffingers Service Reducing the Cost of Business Rates

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Employee Spotlight

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The Alternative Way to Find a Lawyer

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Nil Rate Residence Tax and IHT

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Welcome to our WINTER Newsletter We hope that you have had a lovely Christmas and New Year and are feeling ready to take on 2016?

The last season has been incredibly busy for us and we are pleased to announce that we will be moving forward under our new rebranded name, Raffingers.

To coincide with this and to help us provide further support to you we have also launched our new website - www.raffingers.co.uk - which is jam packed with videos and resources that we hope you will find useful.

Now, looking forward to 2016, this newsletter brings you all of the key changes you need to be aware of this year (and there are a lot of them). To help you to get to grips with these, not only do we list them on page 4, but we are also holding a tax focussed event in February 2016, which will discuss all of the key changes, as well as ways in which you can mitigate tax before the Spring Budget. See page 11 for further details.

In addition, we look at how you can use ‘Gifting Company Shares to Employees’ and ‘Enterprise Management Incentives’ to retain and recruit quality employees this year. We also look at how you can reduce your business rates through our new Business Rates Service and delve into a new, alternative way in which you can source a lawyer.

As always, if you would like to be featured in our next edition, or have any suggestions for topics that you would like to see discussed, please get in touch.

Raffingers Partners Gary Inglis Managing Partner gary@raffingers.co.uk

Andrew Coney Partner andrew@raffingers.co.uk

Lee Manning Partner lee@raffingers.co.uk

Adam Moody Partner adam@raffingers.co.uk

Suda Ratnam Partner suda@raffingers.co.uk

Barry Soraff Partner barry@raffingers.co.uk

The Partners at Raffingers Paul Dell Partner paul@raffingers.co.uk

Last Chance to Save Tax Before the 2016 Budget - Page 11 Your Business Our Passion

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Key Dates for Your Diary Ensure you are aware of the key tax and legislative changes coming in to effect this year.

SPECIAL FEATURE

Property Owners Stamp Duty Land Tax (SDLT) - April 2016 As of April 2016, buy to let properties and second homes exceeding £40,000 will be subject to an additional 3% in SDLT. This increase will be crippling for many potential landlords as the SDLT will be applied to the full property price, for example a £250,000 property will incur a £8,800 SDLT, previously this was £2,500.

In addition, consultation will take place shortly to discuss whether the filing and payment date for SDLT is changed from 30 days to 14 days.

end of the tax year of sale. However, from April 2019, CGT will need to be paid within 30 days from the date of completion for disposals of residential properties.

Finance Cost Restrictions - April 2017 The government hopes that this change will make the tax system fairer by ensuring that landlords who fall in to the higher rate tax bracket do not receive the most generous tax reliefs. The table below demonstrates the dramatic change, which will be phased in over a four year period: Tax Year

Deduction from rental income

Basic rate tax reduction from income tax

2017/18

75% of loan interest

25% of loan interest x 20%

2018/19

50% of loan interest

50% of loan interest x 20%

2019/20

25% of loan interest

75% of loan interest x 20%

2020/21

0% of loan interest

100% of loan interest x 20%

Wear and Tear Allowance - April 2016 Landlords that let properties to tenants on a furnished basis are able to claim a 10% wear and tear allowance deduction. However, from 6 April 2016, the 10% wear and tear allowance will be removed and instead landlords will be able to deduct the cost of replacing any furnishings within the property.

Capital Gains Tax (CGT) - April 2019 CGT is usually payable by 31 January following the

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Business Owners Company Cars - April 2021 Where a company provides a car that is diesel fuelled there is currently a 3% supplement, which applies to both company car tax and fuel tax rates. This supplement charge will only remain until April 2021.

The government will then be ensuring that diesel cars meet the air quality standards set by the EU. Remuneration - April 2016 As of 6 April 2016, dividends will be taxed using the following rates: ● First £5,000 will be tax free (0% band) ● Basic rate taxpayers will be taxed at 7.5% ● Higher rate taxpayers will be taxed at 32.5% ● Additional rate taxpayers will be taxed at 38.1%

Umbrella Companies and PSCs - April 2016 In 2015, proposals were made to remove home to work travel and subsistence tax relief for workers that are supplying personal services and engaged through an employment intermediary.

The Autumn Statement has confirmed that whilst these changes will apply to umbrella companies as of 6 April 2016, the restriction will only apply to those working through a PSC if they are caught within the current “IR35” legislation.

Individuals Pensions - April 2016 From April 2016 the basic state pension will rise to £119.30, an increase of £3.35 per week. This will be the biggest real term increase for state pensions for 15 years.

Also, from April 2016 the pension system is changing and for those that reach the state pensionable age the new flat rate will be £155.65.

Apprenticeships - April 2017 Large employers will have to pay a 0.5% levy on their payroll and employers will receive an allowance of £15,000, which can be offset against their levy

payment of 0.5%. However, the levy will only be payable by companies with payrolls exceeding £3million.

Consultation will be taking place surrounding the levy shortly.

First Time Buyers - Early 2016 A new Help to Buy equity loan scheme for London will give buyers 40% of the home value from early 2016, as opposed to 20%, as the current scheme offers.

Tax Avoidance A new 60% penalty will be introduced in the Finance Bill 2016 where cases fall within the General Anti Abuse Rules (GAAR). In addition, changes are being made to GAAR to improve its ability to tackle marketed avoidance schemes.

A New Tax System - April 2016 Tax returns will be replaced by a modern, user-friendly, digital tax account.

Our Advice Pre the Finance Bill 2016, it is important that individuals and business owners are aware of the proposed changes and take steps, where possible, to mitigate their liability. To help with this we are holding an event in February to ensure you are complying with the new legislation and are doing everything possible to mitigate your tax risk. For further details see page 11.

For further information please contact: Lee Manning 020 8418 2662 lee@raffingers.co.uk

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What is Next for Landlords?

2015 brought many changes for landlords and second home owners, the ramifications of which will extend well into 2016 and beyond.

Stamp Duty Land Tax (SDLT) An additional 3% will be added on to SDLT on any buy to let purchases or second homes from April 2016. This tax will apply to any property exceeding ÂŁ40,000 (the only residential properties excluded will be caravans, mobile homes and house boats).

Consequently, many landlords and potential second home owners may decide to take advantage of the lower tax rates pre April 2016 and accelerate their plans to purchase property before this date. Therefore, in the short term we may see property prices increase before all going quiet in April 2016.

Wear and Tear Allowance Landlords that let properties to tenants on a furnished basis are able to claim a 10% wear and tear allowance deduction. However, from 6 April 2016, this allowance will be removed and instead, landlords will be able to deduct the cost of replacing any furnishings within the property.

This is bad news for landlords as the 10% allowance usually far outweighs the cost of repairing or replacing furniture.

Finance Cost Restrictions From 6 April 2017, changes will be introduced that

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will affect finance costs for landlords who fall in to the higher rate tax bracket. These changes will be phased in over a four year period and it is thought they will make the tax system fairer by ensuring that landlords with higher income do not receive the most generous tax reliefs. See table on page 4.

These changes are going to affect the viability of property investments. For those worst hit and with large portfolios they may consider selling off some of their property. However, this is not always practical and in some instances may make matters worse.

Alternatively, landlords could consider incorporating their portfolio. Although, this may trigger other taxes and will not work in every circumstance. Furthermore, with the controversial changes to dividends coming into effect shortly, it means further tax will be due if income is extracted from the portfolio, rather than reinvested.

If you will be affected by these changes it is important you begin planning your approach sooner, rather than later.

For further information please contact: Gary Inglis 020 8418 2770 gary@raffingers.co.uk

New Information Sharing Initiative to Tackle Offshore Tax Evaders HM Revenue & Customs (HMRC) is on the prowl again. A new information sharing system will be introduced in April 2016 to assist HMRC in clawing back millions in unpaid tax by those with offshore assets.

Before the new initiative is launched, HMRC is giving tax dodgers the chance to pay up and avoid heavy fines and criminal sanctions.

On the 27 November 2015, David Guake, the Financial Secretary to the Treasury, announced a global scheme to tackle offshore tax evasion.

90 international jurisdictions have signed the agreement, known as the Common Reporting Standards (CRS), which will allow financial institutions to access information on an individual’s assets, accounts and wealth records in the affiliate countries. Consequently, this information will also be accessible by HMRC, who will then be able to target individuals with overseas assets who fail to pay the correct amount of tax, made possible because of the gaps in the current Offshore Disclosure Facilities.

However, with the closure of two Offshore Disclosure Facilities: The Liechtenstein Disclosure Facility (LDF) and the Crown Dependency Disclosure Facility (CDDF), individuals can no longer make use of the loopholes in these disclosure facilities, which allow them to avoid tax, as well as protect themselves from being liable for it. For example, the popular LDF provided assurances to those with offshore assets that they will face no criminal sanctions and will only be liable for a fixed penalty of 10%. To tackle this tax avoidance both facilities were seized on 31 December 2015.

Following the closure of these facilities, it is without doubt that HMRC will be on the prowl for those who are paying the incorrect amount of tax. We strongly advise that those who are trying to evade tax by keeping funds offshore come clean on their affairs before the tougher facilities come into play. Those who fail to do so will face heavy criminal and financial sanctions.

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Introducing Chaser We understand how much it hurts when your customers do not pay their invoices on time, currently UK SMEs are owed £55billion in overdue invoices.

XERO ADD-ON

Polite, persistent chasing is the single most effective thing you can do to get your invoices paid, yet it is incredibly time consuming. This is where Chaser comes in, carrying out the whole process automatically.

Through simply chasing invoices, Chaser is able to reduce debtor days, on average, by 26 days, which is equivalent to a cashflow boost of over £7,000 for each £100,000 of turnover. This is like a free cash investment, which you can invest in growing your business. Chaser also saves, on average, 11.5 hours of manual chasing time each month. This is time you can spend on more exciting business activities or, dare we say it, use it to take a break!

So, how does Chaser work?

We at Raffingers will help you securely connect your Xero account to Chaser. You can then set the chasers that you want your customers to receive and when.

All of this is completely customisable by you. Then, all you need to do is sit back and let Chaser chase automatically; all while doing so with a human touch to maximise the effectiveness of the emails sent.

Chaser will never chase any unpaid invoices without notifying you beforehand. Plus, it will always have up

if you get just one add-on for Xero, make it this one.

to date information from Xero so invoices that have been marked or reconciled as fully paid will never be chased. Chaser will also give you the flexibility to match what you would do if chasing personally: to chase different customers in different ways; and to chase multiple invoices for the same customer in one chaser rather than sending multiple ones.

Raffingers are proud to be Chaser partners. If you are interested in using Chaser’s 90 day free trial, please contact Chaser using the contact details below or email our Xero Manager, Amy Townsend at amy@ raffingers.co.uk.

For further information on Chaser please contact: David Tuck, Co-founder and CEO david.tuck@chaser.io www.chaser.io

*Example of a Chaser email

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Are you eligible for R&D Tax Credits?

By Neill Staff, Senior Tax Manager E: neill@raffingers.co.uk

As they say, no news is good news and with no mention of R&D Tax Credits at the Autumn Statement, it appears that this lucrative relief is still available to eligible businesses.

R&D Tax Credits were created to encourage greater investment in innovation by allowing qualifying businesses to reduce the amount of corporation tax they pay. Since these tax credits have been introduced the government has continued to make them more generous. Consequently, as of April 2015 relief has been given at 14.5% of qualifying R&D expenditure.

This generous relief is available to SMEs (Large companies can claim a similar allowance called a R&D Expenditure Credit), yet it appears many SMEs are still not claiming. From speaking to my clients this is always because of one of two reasons: 1. They are unaware of the relief, but can in fact qualify 2. They are aware of the relief, but do not realise that the work they do qualifies So, do you qualify? You may qualify for the relief if you meet any of the criteria listed opposite.

you use science and/or technology innovatively you undertake development work, which the business is liable for you are attempting to advance knowledge or capability in a scientific or technological field you are resolving scientific or technological uncertainties by developing a new or improved process, material, device, product or service Due to the qualifying criteria the majority of companies that claim are ‘high tech’ companies; however, this should not put you off, as companies from all sectors can be eligible. The relief does not solely apply to the manufacturing or technology sectors, which is the most common perception. In fact, just this month one of my clients in the recruitment sector qualified.

If you have any questions regarding the relief or would like to find out if the work you do qualifies, please do not hesitate to contact me.

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Gifting Company Shares to Employees Gifting company shares to an employee can be a great way to reward them in a tax efficient manner. However, it is first important to establish the type of shares being gifted.

Readily Convertible Assets If the shares are a ‘readily convertible asset’ the treatment of the shares gifted will be different. A ‘readily convertible asset’ is usually comprised of shares that are listed on the stock exchange, but can include shares where the below conditions are met: ● The employer has made arrangement for the shares to be sold or turned into cash after the gift? ● The company in which the shares are gifted from is controlled by another company?

If, the shares are ‘readily convertible assets’ you will be required to operate PAYE/ NIC on the shares gifted (market value), as well as be required to pay the PAYE tax to HMRC by the 19th or 22nd of the following tax month of the gift.

The employee could be left in a deficit cash position as PAYE tax will be applied on both the shares as well as their cash earnings. If this is the case, the employee will have 90 days from the end of the tax year to repay the deficit to you.

Consequently, you may wish to provide a beneficial

Enterprise Management Incentives (EMI) Employers can help attract and retain employees by rewarding selected employees with a tax favoured scheme, such as an EMI.

For further information on gifting company shares and share incentives, please contact:

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loan to cover the PAYE tax, which if below £10,000 will not be a taxable benefit.

None Readily Convertible Assets On the assumption that the shares you wish to gift are not ‘Readily Convertible Assets’, you will be able to gift shares to an employee without paying any tax.

Instead, the employee will be taxed on the market value of the shares at the date the shares were gifted.

The benefit will form part of the employee’s selfassessment tax return.

How the Company reports the gift Employers will be required to complete and submit a ‘Form 42’ detailing the transaction and PAYE operated (if the shares are a ‘readily convertible asset’).

This scheme is mainly targeted at small trading companies.

An EMI scheme gives employees the option to purchase shares within the company at an agreed price, giving the opportunity for growth. The option must be exercised within ten years in order to receive tax advantages.

Paul Dell 020 8418 2688 paul@raffingers.co.uk

Events 2016 Upcoming Events

Last Chance to Save Tax before the 2016 Budget Date: 11 February 2016 Venue: Prince Regent, Chigwell

Budget 2016 and the Recruitment Sector Date: March 2016 This is a must attend event for agency owners and finance directors and managers who want to see what the impact the Budget will have on their business and how they can overcome any changes.

With the Budget just around the corner, we invite you to join us for breakfast to discuss what you can do to mitigate tax beforehand.

At this exclusive event, we will delve into pensions, dividends and all things tax. We even have an update on the current status of HMRC enquiries from a former HMRC tax inspector. Other speakers include, Wealth Management Expert, Sheriar Bradbury and Lee Manning, Partner at Raffingers.

Topics to be discussed: • Key changes coming in to force in 2016 (including those affecting dividends and buy to let properties) • Pensions update • Death benefits • Current status of revenue enquiries • R&D eligibility Who should attend?

We recommend you should attend if you: • Draw dividends from your trading company • Own investment properties • Would like to know whether your business can take advantage of the very favourable R&D tax credits • Would like to know the latest on the new pension rules legislation and how you can take advantage • Do not want to be caught by the current aggressive stance being taken by HMRC

Fraud, Risk and Fundraising Webinar Date: March 2016 Specifically for the charity sector, this event will delve into everything charities need to know and should be doing in order to mitigate their risk and maximise their fundraising opportunities.

Annual Charity Golf Day Date: July 2016 Our annual charity golf day is now in its tenth year and will this year be raising money for the Raffingers Foundation.

To secure your place at any of our events, please contact: Danniella Cross 020 8418 2709 danniella@raffingers.co.uk

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Reducing the Cost of Business Rates RAFFINGERS SERVICE

The Government demand to recover tax to offset national debt is now incessant. We have seen from the Autumn Statement that it is happy to systematically change legislation across all of its legitimate revenue areas. This means that property is being targeted, and most importantly business rates have not escaped the microscope.

Business rates are likely to be one the highest costs in your business right now and it is unsurprising that whether you own or lease property you will be looking to reduce your overheads. As well as reducing the costs now, you may also want to reduce the costs in the future.

Did you know that business rate periods usually run for five years? The current period which started in 2010 was extended for two years due to the 2015 general election. However, if you appeal your business rates after 31 March 2015 and agree a reduction you would only be entitled to a refund from 1 April 2015.

When the new ratings period begins in 2017 you will also have to appeal again to make savings.

The Government is almost operating stealthily by not bringing the savings directly to the attention of landlords and tenants. These legislation changes demand that a more diligent and professional service is required to underwrite rates, negotiations and appeals. However, those that have served the market thus far have a poor reputation with businesses and have been lambasted in the media in terms of service, delivery, tie in fees and fee levels.

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What?

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The Service

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Process

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Enagagement

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Team

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Reporting

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So, a trusted source of guidance and advice is sought at the right fee level across the market, both at this time and in the transition to the new higher standards of diligence being demanded by the Government.

We have teamed up with a provider who works through us in our capacity as a trusted advisor to you and your business. They offer a Business Rates Management Service that has not only been preprepared for the forthcoming legislative changes, it is a service that saves time and provides value for money to really help reduce the overhead of owning and/or operating property.

If you are landlord or tenant paying more ÂŁ20,000 of business rates then you may benefit, even if you have appealed before.

Why not appeal your business rates using their low risk Six Point Process below?

There is nothing to pay up front.

While the Government is chipping away at your tax and business reliefs, it may be worth your while reviewing your rates bill and appealing for a reduction now and for the future.

For further information please contact: Barry Soraff 020 8418 2663 barry@raffingers.co.uk

Why? A managed process to help reduce overheads and enhance profitability No obligation analysis that is assessed for appeal success up front Once you are happy we will engage with the Valuation office Agency VOA We have an 85% success rate due to our relationship with the VOA Regular progress updates in line with the new VOA Check, Challenge and Appeal process You will not pay standing fees nor be tied in for long periods at no value to you

Employee Spotlight In this slot we introduce you to a valued member of our team, allowing you to put a face to a name.

This quarter we speak to our Cloud Accounting Manager, Amy Townsend.

Name: Amy Townsend DOB: 16 December 1983 Email: amy@raffingers.co.uk Career history: Raffingers is the third accountancy practice that I have worked for. The first practice being a small two partner firm in Goff’s Oak where I worked for eight and a half years and achieved my AAT qualification. Whilst working there I also developed my skills in management accounts, yearend accounts, VAT returns and personal tax.

In order to further my experience and meet new people I made the decision to move on from there to a larger firm in Potters Bar. In September 2015, an exciting opportunity then presented itself to me, which I could not resist: to start a new cloud accounting department at Raffingers. I have always been involved in cloud accounting after seeing the tremendous benefits it brings to businesses and in my opinion marks the future of the accountancy profession. I now look forward to building the department and promoting the benefits of cloud accounting to Raffingers’ clients.

Interests: I enjoy horse riding, attending concerts and the theatre. However, I especially love spending time with my son, partner and family.

Partners Report: Since Amy has been with us she has definitely made the office a livelier place with her rather cheerful “good mornings”. However, on a more serious note, she has made a huge difference to our cloud accounting service and I can see that this will only grow from strength to strength.

I have been impressed with Amy’s client service, which is excellent and her knowledge of Xero is second to none, I wish we had employed her years ago.

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The Alternative Way to Find a Lawyer You may have heard about alternative finance, but what about alternative lawyers? Well not, alternative lawyers per se, but thanks to a legal tech start-up there is now a new way for SMEs and entrepreneurs to find a suitable lawyer.

When I first heard about this I was intrigued as I know many of my clients get frustrated and find it incredibly difficult to find the right lawyer at the right price.

Que, Lexoo, a company transforming the way SMEs and entrepreneurs find a lawyer. Since launching in 2014 the company has experienced a 25% month on month growth, showing the need for such a service is evidently there.

relevant legal area they require.

What I found so impressive about this, is the time it is going to save SMEs and entrepreneurs. Instead of trawling the internet and calling countless lawyers they can now see up-front costs for several screened lawyers, which are relevant to their business.

It will now be interesting to see what effect this service will have on the legal sector and whether many law firms will begin to offer more competitive prices. Already, Lexoo claim that the average saving for businesses using their service is 46%.

To find out more visit www.lexoo.co.uk

So, what is this all about?

In short, Lexoo matches SMEs and entrepreneurs with hand-picked lawyers.

This is achieved by the SME or entrepreneur posting the job they need a lawyer for on Lexoo, they are then guaranteed to receive three to four, usually fixed fee, quotes from screened lawyers with expertise in the

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Blog by Adam Moody 020 8418 2662 adam@raffingers.co.uk

Nil Rate Residence Tax and IHT

By Bradbury Hamilton

Inheritance Tax (IHT) is understandably considered by many to be the most hated tax in the UK. No-one in mourning wants to grapple with the tax man, regardless of wealth or status. Last week we heard criticism from within the conservative party, of the complexity surrounding the Chancellor’s proposed changes to the IHT rules announced in the July Budget.

Andrew Tyrie, chair of the Treasury Select Committee, wrote to the Chancellor claiming that the rule changes are ‘a mess of complexity and uncertainty and they certainly don’t need to be to in order to achieve the government objectives.”

Once the full complexity of the changes are unravelled, it is clear to see that it is those individuals with assets of over £1,000,000, typically invested in the family home, who will lose out, if they do not seek the right advice.

The current per person threshold at which IHT becomes payable is £325,000. George Osborne has proposed that by 2020 homeowners will have an IHT threshold of up to £1,000,000. The rules apply to couples, which mean their joint threshold is £1,000,000. This means that married couples and civil partners will be able to pass on assets worth up to £1,000,000, to direct descendants, including a family home, without paying any IHT at all.

These rules, known as ‘nil-rate residence tax’ are set to be introduced for deaths on or after 6 April 2016.

They will be phased in over a period of four years and, are only available where the residence of the deceased is inherited by direct dependants. ● 2017-2018 the maximum additional amount will be set at £100,000 per person, per couple ● 2018-2019 the maximum additional amount will be set at £125,000 per person, per couple ● 2019-2020 the maximum additional amount will be set at £175,000 per person, per couple

IHT - the most hated tax in the UK.

There will be a tapered withdrawal of the additional nil-rate band for estates with a net value of more than £2,000,000. This will be set at a withdrawal rate of £1 for every £2 over this threshold.

This means that by 2020 the additional rate for a couple will be £350,000 (£175,000 X 2). If an estate is worth £2,700,000 then the entire additional relief will be clawed back and the couple will be left with the original nil-rate band of £650,000 (£325,000 each).

Andrew Tyrie has suggested that a better way to address IHT would be to remove the property specific element of IHT relief and increase the overall tax free allowance for estates to £500,000, which would achieve the same policy objectives. Of course, changing this policy would not sit well with the Labour party who were quick to criticise such a move.

There is so much to consider in the ever changing IHT landscape and it is clear that individuals need to be prepared for all tax related eventualities when planning to pass on their estates to family.

For further information please contact: Sheriar Bradbury, Managing Director sbradbury@bradburyhamilton.co.uk

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