Tax Solutions. Take control of your tax affairs

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1 Tax Solutions Take control of your tax affairs

2 lntroduction Managing your tax affairs in a complex and evolving tax system can be a challenge that needs sound planning and good advice. For compliance or long term planning, business or personal affairs, you can use just one of our services or the complete solution. Meet business goals and personal aspirations The decisions you take today will have a direct bearing on the future, so our first step is to make sure you are fully compliant. This is not just a question of staying within the law; we ll build a solid platform for the future by minimising your liabilities and structuring your affairs to give you the greatest flexibility. Tax is not a question of filling in boxes. Our Partners roll their sleeves up and get involved to help you meet your business goals and personal aspirations. Whatever the issue - from planning your wealth to implementing tax efficient incentives for your workforce our advice will find a balance between current obligations and future plans. You ll be surprised by what can be achieved. Our tax teams handle issues ranging from straightforward compliance to complicated tax planning. In fact compliance is only the beginning. Our proactive tax service ensures that all our clients companies, partnerships, trusts, executorships and individuals maximise all the opportunities available to them.

3 Overview of main services Owner-managed business service: a comprehensive business tax solution that takes your personal circumstances into account Corporation tax: a highly effective, yet cost efficient compliance service Business structuring: we ll ensure that your tax plans support your business development Partnership tax service: a comprehensive, competitive service for solicitors and other professional practices Inheritance tax planning: flexible, personal planning to minimise your future liabilities VAT consultancy: a complete service, including expert advice on property and international transactions and full support in dealings with HM Revenue & Customs and investigations Personal income tax planning service: proactive advice, tailored to your needs Employer services: by outsourcing tax related matters you can lighten the administrative burden and manage tax to support your goals Trust tax - compliance service, trust management service: whatever the size of the trust, we can provide the right level of service Wealth maximisation and management: we ll help to ensure that your capital provides for your future Tax investigations: as investigations become more frequent, professional advice becomes more important International tax services: whether you are expanding internationally, establishing a business in the UK or coming home from overseas, we can help with a range of high quality, tailor-made and integrated services. Outsourcing your tax and VAT returns: the cost effective way to buy the expertise you want, when you want. Owner-managed business service Pulling together strands from all our other services, we ll balance commercial imperatives and long term personal aims. We can show you ways to extract the highest profits for the shareholders at minimum cost to the company, and ensure that structures are flexible enough to absorb shocks along the way, without incurring tax penalties. Corporation tax A full compliance service that is based on highly successful software to streamline the process, guarantee rigour and keep fees low. We can also review transactions that are in the pipeline so you can take full advantage of any tax relief: maximising capital allowances on the acquisition of buildings, for example. Working together we can ensure your tax exposure is managed and minimised. Business structuring We can design a structure for your business that is both tax efficient and able to develop as your business grows. Carrying on a business as a limited company became more attractive after corporation tax changes in 2003, but many of the potential tax savings have now been rescinded. Nevertheless, incorporation may still be tax-efficient in the right circumstances as well as providing limited liability. Alternatively, a Limited Liability Partnership or a hybrid partnership structure involving a corporate member may be appropriate in some circumstances. As your business grows, care needs to be taken to ensure that the overall structure adapts. New ventures may be started within the same company, or a group created to include the new business. As you start to think about realising profits from your hard work, it becomes even more critical that the structure supports your aims. Partnership tax service We can provide a service for solicitors and other professional practices that easily rivals the multinational firms, is more personal and much more competitive. It includes: compliance and consultancy, personal tax service for partners, wealth management and review. Inheritance Tax (IHT) planning Successful inheritance tax planning can be judged on two outcomes: whether you have the resources you need, and whether your liabilities are as low as they can be. Effective will drafting and lifetime utilisation of the nil rate band and IHT reliefs and exemptions requires a small amount of relatively straightforward planning which we can help you with. For larger estates, more complex planning can shelter specific assets from IHT, and your investments can be managed to benefit from IHT reliefs. Even with the withdrawal of some tax advantages, trusts can still be a valuable tool, but must be carefully drafted to ensure they meet your particular needs. Good IHT planning can also ensure that your business passes down to the next generation intact, and in the way you want. At the same time, it can maintain the business s entitlement to agricultural or business property relief. VAT consultancy Advice and commercial solutions tailored to your particular business and market sector. We offer a wealth of experience gained from working in HM Revenue and Customs, Big 4 accountancy firms and FTSE 100 companies. We have experience of handling complex transactions of all types; including business restructures and advice on property and cross border arrangements. We also manage investigations and liaison with HM Revenue & Customs and VAT tribunals. Mitigating VAT liabilities is at the heart of our service and our advice and commercial solutions are always tailored to your particular business and market sector.

4 Personal income tax planning service A lot of tax advice comes from knowing the system, so we don t just sit back and wait for you to come to us. We will proactively advise you. Our all-round service extends from tax return compliance to wealth management; from setting up a trust fund, to the tax implications of emigration. We ll tailor our service to your needs, from preparing returns to a comprehensive review of your tax situation and liabilities. If it suits you, we will make full use of IT for convenience and savings. Basic compliance: when preparing your tax return, we ll see that your records are up to date and that liabilities are kept as low as possible. Personal compliance: suitable for clients who have investments, live overseas, have made capital gains, let properties or are self-employed, this service offers basic compliance with a highly cost effective tax management element. Wealth management: wealthy clients with more complex affairs will find enormous benefits from a tax management service that offers: a yearly financial review detailing net spendable income after considering incomings, outgoings and tax a yearly personal balance sheet that gives a clear picture of your wealth advice on tax efficient products retirement, moving overseas etc. summary of IHT position optional review of your will International tax As the international tax landscape changes, numerous businesses trading across borders are considering the efficiency of their commercial arrangements and structures. We can help you consider the options available to your business and assist with making changes where appropriate. According to your particular circumstances and countries of operation, we will consider the international tax aspects of your arrangements and evaluate the most appropriate commercial structure. Through membership of Baker Tilly International, one of the world's leading networks of independently owned and managed accountancy and business advisory firms, we can introduce you to professional advisers anywhere in the world. So wherever you intend to operate you'll get the best possible commercial and tax efficient advice. Employer services The burden of administration placed on small businesses is growing. No longer simply an employer, you are a tax collector, benefit payer and debt collector. Our service offering includes: Payroll: we can run the payroll and handle compliance in this increasingly complex area. PAYE healthchecks can be arranged particularly prior to HM Revenue & Customs compliance visits and PAYE/NIC audits. If you want to review your company car structure or introduce a share scheme or flexible benefits scheme to lock in and motivate key staff we can help identify the best opportunities available to you, and align your tax strategy with your corporate goals. Trust services Compliance service: suitable for smaller trusts that do not need accounts and have limited activity, we will complete and check returns and review them for tax efficiency. Trust management service: a comprehensive service for larger, frequently used trusts. We will: prepare accounts calculate capital gains provide banking and other facilities monitor key dates and alert trustees to them advise on protected year-end distributable income. Tax investigations No longer dependent on suspicion of irregularity, investigations by HM Revenue & Customs are becoming more common, particularly with the introduction of in-year inspections for most taxes. Our experienced team of professionals, with years of practical experience both from within and outside of the Revenue, will act as your adviser throughout the process to ensure that you are properly informed and represented. Protecting your affairs against the professional costs of HM Revenue & Customs Investigations With HM Revenue & Customs enquiries becoming more frequent, cover against professional costs is well worth considering. Self-assessment allows the Revenue to launch an enquiry into your tax affairs, whether or not they suspect an incorrect return has been submitted, and they have said that they will use their powers to investigate larger and more complex taxpayers. Your chances of being investigated are therefore increasing the checks are not only random, but the authorities are looking to increase their revenue from them. While a professional adviser should be on hand to help manage an enquiry, this will inevitably mean increased professional costs. To protect you from these expenses you can insure the risk. One such plan available is offered by our Premier Protection Service and provides you with a reasonable level of cover in the following areas: Income Tax and Corporation Tax Self Assessment and Aspect Enquiries HM Revenue & Customs VAT Disputes Employer Compliance Disputes (PAYE, P11D, NIC, IR35) Please note that the policy has certain minimum and maximum limits. Nevertheless, with the numbers of random selection investigations on the increase and the relatively inexpensive premium, the protection offered may be welcome.

5 Offices in: Preston, Blackpool, East Midlands, Kendal, Kirkby Lonsdale, Lancaster, Liverpool, Manchester and Southport Join our Chartered accountants & business advisers Moore and Smalley LLP is a limited liability partnership registered in England and Wales: No.OC Registered Office: Richard House, 9 Winckley Square, Preston, Lancashire PR1 3HP. The term partner indicates a member of Moore and Smalley LLP who is not in partnership for the purposes of the Partnership Act A list of members is available from our registered office. Registered to carry on audit work in the UK by The Institute of Chartered Accountants in England & Wales and details of our audit registration can be viewed at org.uk for the UK and for Ireland, under reference number C Authorised and regulated by The Financial Conduct Authority and details of our registration can be viewed at under reference number Moore and Smalley C.A. Limited is a wholly owned subsidiary of Moore and Smalley LLP, registered in England and Wales Company No Directors: Deborah Wood FCA & Christine Wilson FCA. Registered Office: Richard House, 9 Winckley Square, Preston, Lancashire PR1 3HP. Moore and Smalley LLP is an independent member of MHA, a national association of UK accountancy firms. Moore and Smalley LLP is an independent member of Baker Tilly International. Moore and Smalley LLP is a member of AISMA, Association of Independent Specialist Medical Accountants. Moore and Smalley C.A. Limited is a member of AISMA, Association of Independent Specialist Medical Accountants.

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