Featured Articles
Featured Articles
Latest Guidance
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Value Added Tax

This guidance note considers a number of issues that may be relevant to businesses which move goods between the UK and the EU when preparing for the...

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Value Added Tax

This guidance note provides an overview of the VAT treatment of supplies of printed matter. VBOOKS1000; HMRC Notice 701/10 ; HMRC Notice 700/24 ;...

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Value Added Tax

This guidance note provides an overview of the types of goods and services which can be zero-rated for VAT purposes. It also discusses a number of...

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Value Added Tax

This guidance note provides a general overview of the main rates of climate change levy (CCL). This note should be read in conjunction with the...

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Personal Tax

Universal credit is a non-taxable benefit that is administered by the Department of Work and Pensions and is available throughout the UK. It is...

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Personal Tax

A time to pay arrangement is a negotiated agreement between HMRC and the taxpayer to allow for tax to be paid after its due date.The guidance in this...

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Owner-Managed Businesses

IntroductionThe employment-related securities (ERS) legislation is set out in ITEPA 2003, Part 7. HMRC guidance is available on the HMRC website ...

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Owner-Managed Businesses

Summary of capital allowances on carsThe current capital allowance rates applicable to cars are as follows:Pool typeDescription of...

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Employment Tax

The Government has treated public sector bodies which engage workers via an intermediary as responsible for assessing employment status and,...

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Personal Tax

Summary The enterprise management incentive (EMI) scheme is a tax-advantaged share option employee incentive scheme aimed at small entrepreneurial...

Latest Guidance
VAT_tax_img6
Value Added Tax

This guidance note considers a number of issues that may be relevant to businesses which move goods between the UK and the EU when preparing for the end of the Brexit...

VAT_tax_img
Value Added Tax

This guidance note provides an overview of the VAT treatment of supplies of printed matter. VBOOKS1000; HMRC Notice 701/10 ; HMRC Notice 700/24 ; De Voil Indirect...

VAT_tax_img5
Value Added Tax

This guidance note provides an overview of the types of goods and services which can be zero-rated for VAT purposes. It also discusses a number of practical points of...

VAT_tax_img4
Value Added Tax

This guidance note provides a general overview of the main rates of climate change levy (CCL). This note should be read in conjunction with the following guidance...

Personal_tax_img8
Personal Tax

Universal credit is a non-taxable benefit that is administered by the Department of Work and Pensions and is available throughout the UK. It is available to individuals...

Personal_tax_img3
Personal Tax

A time to pay arrangement is a negotiated agreement between HMRC and the taxpayer to allow for tax to be paid after its due date.The guidance in this note applies to...

OMB_tax_img9
Owner-Managed Businesses

IntroductionThe employment-related securities (ERS) legislation is set out in ITEPA 2003, Part 7. HMRC guidance is available on the HMRC website  and in HMRC’s...

OMB_tax_img2
Owner-Managed Businesses

Summary of capital allowances on carsThe current capital allowance rates applicable to cars are as follows:Pool typeDescription of carRateLegislationMain rate poolNew and...

Employment_tax_img6
Employment Tax

The Government has treated public sector bodies which engage workers via an intermediary as responsible for assessing employment status and, consequently, for PAYE to be...

Personal_tax_img10
Personal Tax

Summary The enterprise management incentive (EMI) scheme is a tax-advantaged share option employee incentive scheme aimed at small entrepreneurial companies that meet...