It's all very well understanding the basic rules concerning capital allowances for plant and machinery. But few accountants have significant expertise in quantifying the value of each and every allowable element of heating, air conditioning, electrical systems or indeed many other integral features.

You may also require expert input to negotiate related issues with HMRC.

As with income tax the basics of capital gains tax are well known. However there are many tricks, traps and special rules that will often trip up the unprepared.

Perhaps you need assistance or advice on mitigating this tax by structuring transactions correctly, maximising the use of  reliefs, and ensuring that all of the necessary conditions are satisfied.

Alternatively you may require advice or support in connection with a forthcoming property disposal, sale of a business or a major restructuring. You will want expert input to help you to get it right, and ensure that nothing is overlooked.

Or maybe you need help as regards negotiations with HMRC - if you haven't left it too late. The same goes for advising clients on the capital gains tax aspects of entering or leaving the UK and mitigating their liabilities.

If you're not sure which specialism to choose but your query is related to the tax payable by a company, click this link to find appropriate specialists in dealing with Company (Corporation) tax issues.

COP8 Investigations are carried out by HMRC Special Civil Investigations Office and relate to cases where Serious Fraud is not suspected. Accordingly HMRC are looking to settle matters by way of a monetary settlement to include tax/duties interest and penalties. It is important however that the advisor is experienced in such work as meetings are considered to be a part of co-operation and if serious fraud is seen to arise during the investigation the code of practice 8 (COP8) will be withdrawn and either COP9 introduced or Prosecution steps taken.

COP9 Investigations are carried out by HMRC Civil Investigation of Fraud (CIF) teams and relate to cases where Serious Fraud is suspected. However under COP9 HMRC grant immunity from prosecution in respect of past frauds and irregularities and are looking to settle matters by way of a monetary settlement to include tax/duties interest and penalties.

It is important however that the advisor is experienced in such work as meetings are considered to be a part of co-operation and the code of practice may be withdrawn if cooperation is removed or the person being investigated provides false or misleading information. This could lead to possible prosecution steps being taken. It is also important that all offences are notified under the immunity granted in respect of all duties direct and/or indirect and legal or illegal (needs careful handling). This type of enquiry will also more than likely require the advisor to prepare the person's Full Disclosure report so that experience of such cases is a clear advantage for achieving the best possible outcome.

Customs duties specialist advice is provided to businesses wanting help with customs duties (import taxes) management, including the assessment, evaluation and management of customs compliance obligations.

The scope includes customs valuation, tariff classification, origin, preference, duty reliefs, customs assessments and audits, obtaining rulings and authorisations, negotiation with and appeals to HMRC and Tribunal representation.

The goal is to help importers and exporters to understand and manage the impact of trade policy and the cost of import taxes in the business, to manage risk, and to reduce costs and delays in their supply chains by auditing, improving, defending and advising on customs, excise and other import duties and taxes, international trade policy matters and customs compliance systems.

This includes duties on alcohol, oils, tobacco, betting & gaming; problems with international duty free movements of alcohol and other excise goods, overseas registration requirements, warehousing and seizure of goods and vehicles by HMRC.

This covers advice on reclaiming import VAT, documentary requirements, reliefs from import VAT and demands for payment.

If you're not sure which specialism to choose but your query is related to income tax, click the Income tax issues link to find appropriate specialists.

Advice on the use of trusts, tax effective wills, compliance, deeds of variation and other post-death tax planning, as well as pre-owned assets issues and all those other terms that relate to this topic - such as death tax, estate duty, death duties, wills and IHTA.

Advice on the formation, management and taxation of offshore trusts, offshore companies and other international structures.

Covers all aspects of tax relief available to companies involved in undertaking regenertaion or brownfield developments with UK.  Tax relief is available at either 50% or 150% on the eligible costs to remediate contaminated or long term derelict (since April 1989) land. 

Domestic and international advice, obtaining certificates of coverage, settling or assisting with compliance reviews, health checks and benefit entitlements.

"Private clients" are simply those who are not 'Business' clients of accountants and tax advisers. The tax issues, challenges and problems that affect private clients will often cover more than one specific topic. It's also common to find that private clients recognise the need for specialist tax advice that may start with a conversation that identifes their specific issues and worries.

Choose this topic if you are looking for a tax adviser who will complete your personal tax return using information and explanations that you provide.

Those of our members who offer this specialism are willing to visit  an accountant's office to provide a tax advice clinic - either as a one-off or on a rgeular basis. This is attractive to many smaller firms if they have any conecerns about their tax advice exposure or they want to provide their clients with more confident tax advice than would otherwsie be possible on a regular basis.  Tax clinics are also a cost effective interim measure before employing a full time tax person or to cover temporary absences.

Employers often assume mistakenly that there is a standard and automatic £30,000 exemption from tax. Sadly this isn't the case. Members can advise you as to how to avoid the tax traps when making termination payments whether related to redundancies or for any other reason.  Members also have experience in resolving disputes with HMRC over the taxability of termination payments.

Find a specialist to advise you on the assessment of case for appeal, opinions on available options and likelihood of success, preparation for appeal, case management, representation at appeal hearings, instruction of Counsel etc.