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  • CGT Base Cost of Free Shares on Demutualisation
    For Capital Gains Tax purposes the original price for Halifax Group plc shares is 734 5 pence on 2 June 1997 Effective date: 2 June 1997 Does this really mean that Halifax shares acquired in 1997 (now converted to Lloyds shares from their 2009 acquisition of HBOS) have a base cost of £7 345 x conversion ratio of 0 605?
  • Halifax Group plc - base cost of shares | AccountingWEB
    Halifax Building Society demutualised in June 1997 to become Halifax Group plc CG56820 suggests that the free shares may have nil base cost but Lloyds Banking Group website states that "For Capital Gains Tax purposes the original price for Halifax Group plc shares is 734 5 pence on 2 June 1997" suggesting that the shares did have a
  • Pilot training bond scheme goes into tailspin - AccountingWEB
    HMRC assessment HMRC cleared the scheme in 2009 but in 2016 commenced inquiries leading to a decision in January 2021 that the bond was consideration for a supply of training at the standard rate of VAT or was part of an “abusive” scheme under Halifax plc [2006] (C-255 02) An assessment for £10 717m was issued in August 2021 for VAT periods March 2017 to December 2020
  • Is Halifax REWARD income taxable? - AccountingWEB
    I asked Halifax if this is taxable and they replied- "In relation to your query, I can confirm that tax has already been deducted from this reward, therefore this is not taxable income you need to include in a tax return "
  • Tax Feature: Halifax the end of avoidance? By Rebecca Benneyworth
    The Court ruled that the structure put in place by the banking group was abusive and will prevent Halifax from recovering the input tax under the 'abuse of rights' principle - essentially an element of French law However, the Court further ruled that only when the avoidance is so extreme will a scheme be deemed an abuse
  • Why would Ltd say “t a xxx” - AccountingWEB
    You’ll be shocked to know that on my “Halifax” statements, it says “Halifax is a division of Bank of Scotland plc” Who is this 'Halifax' sole trader they are trading as? Is he the chap who used to sing in the adverts?
  • Any Answers | AccountingWEB
    Your question may have already been asked, check Any answers first
  • Contractors’ pension contributions under threat - AccountingWEB
    My Halifax International Growth Fund pension has gone up about 3-fold in the past 10 years without any contributions by me in that time If HMG wants to make UK PLC richer in the long term, this is totally the wrong way to do it
  • How should accountants treat R D Tax Credits? | AccountingWEB
    If one or more of your clients has undergone any research and development work recently then they may well be able to receive R D Tax Credits to help
  • Dividends paid but not received - AccountingWEB
    From what you say, Hugo Fair, I'm inclined not to declare about £25 dividends on a 2022 23 Tax Return I'm currently engaged with (which would otherwise be taxed at 8 75%) The client has certainly not received the dividends, probably due to many changes of address and a reluctance to do anything about it Do others concur? No hidden questions, I promise





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