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EU provisions

Copyright © 2025 LexisNexis
Produced by Tolley in association with Jim Yuill at The Yuill Consultancy
Employment Tax
Guidance
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EU provisions

Copyright © 2025 LexisNexis
Produced by Tolley in association with Jim Yuill at The Yuill Consultancy
Employment Tax
Guidance
tag-icon Brexit
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  • 03 Jul 2025 06:50

Home/ Tolley Tax Guidance/ Employment Tax / Managing global mobility

Popular Articles

Personal Tax

VAT on property disposals

VAT on property disposalsThis guidance note provides an overview of the VAT treatment of selling property that is located in the UK. The UK includes Great Britain, Northern Ireland and the territorial sea of the UK. The sale of any land or building located outside the UK is outside the scope of UK

14 Jul 2020 13:57 | Produced by Tolley Read more Read more
Owner-Managed Businesses

Relief for employee share schemes

Relief for employee share schemesRemuneration expenses are generally deductible for corporation tax purposes as they are considered to be incurred wholly and exclusively for the purposes of the trade. However, expenses relating to shares are usually classed as capital and are therefore not

14 Jul 2020 13:21 | Produced by Tolley Read more Read more
Corporation Tax

Indexation allowance and rebasing

Indexation allowance and rebasingThis guidance note explains the general rules surrounding the availability of indexation allowance (which was frozen at December 2017) on the disposal of company assets and provides information on the rebasing rules for assets held on 31 March 1982. For an overview

14 Jul 2020 11:59 | Produced by Tolley Read more Read more