Blogs from Larking Gowen

Partner, Laurie Hill, reminds those with on-site sources of renewable energy to act soon if they want to claim Renewable Energy Guarantee of Origin (REGO) certificates.

Small and medium businesses come under particular scrutiny from HMRC due to higher levels of inaccurate Research & Development tax relief claims. What measures can you take to protect your business from an HMRC investigation?

Following the recent Budget statement announcing changes to the High Income Child Benefit Charge threshold from April 2024, tax expert, Jordan Smith, prompts you to consider if you could now be better off by claiming Child Benefit.

Louise highlights a number of things that medical practices can do to make sure that the annual accounts preparation runs smoothly and to reduce the number of queries the accountant may ask.

Our expert tax team looks at the complexities of Annual Tax on Enveloped Dwellings when a property is acquired by an NNP (a company, partnership with a corporate member or a collective investment scheme).

When should a charity refuse or return a donation? Our Not for Profit team discusses the Charity Commission’s recent guidance for trustees.

Tax specialist, Emma Walker, looks at how the introduction, in April 2025, of the four-year ‘Foreign Income and Gains’ (or FIG) regime will affect non-domicile individuals.

Chancellor announced reduction in the higher rate of Capital Gains Tax for residential properties from 6 April 2024.

As we approach a new tax year and the introduction of some updated allowances, we highlight various tax planning opportunities to consider before 5 April 2024.

Gift Aid enables higher rate (40%) and additional rate (45%) taxpayers to claim back extra tax from HMRC. We discuss the impact of recent changes to Gift Aid to individuals making charitable donations or leaving a donation to charity in their will.

Our Not for Profit team highlights several measures announced in the Spring Budget 2024 that will affect charities.

Chris Scargill and Melanie Howard look at the changes to the Furnished Holiday Let regime, as set out in this week’s Budget statement, and discuss the question of who‘ll benefit and who won’t.