Owner-Managed Businesses Guidance
Companies pay corporation tax on their Taxable Total Profits (TTP) for a Chargeable accounting period (CAP).For more on whether the entity is within...
These examples support the commentary in the FRS 102 ― specific deferred tax issues guidance note.Example 1 ― voluntary revaluation of property,...
The seed enterprise investment scheme SEIS is designed to encourage individuals to invest in new shares issued by qualifying unquoted companies SEIS...
As part of the changes introduced by FA 2019 Sch 1 TCGA 1992 Part 1 was rewritten The new TCGA 1992 Part 1 largely restates the existing law but also...
The enterprise investment scheme EIS encourages individuals to invest money in shares issued by qualifying unquoted companies with a permanent...
Tax reliefs under the enterprise investment scheme EIS can be summarised as follows income tax relief for the investor of up to 30 of the amount...
The enterprise investment scheme EIS is the name of a scheme which encourages individuals to invest money in shares issued by qualifying unquoted...
Almost all companies will have some loan relationships However some items that are commonly assumed to be loan relationships are not eg outstanding...
The corporate intangibles tax rules contain a wide rollover relief for dealing with gains on realisations of intangible fixed assets (IFAs). The rules...
Non-trade intangiblesDebits arising in the accounts of the company in relation to intangible assets are, as a basic rule, treated as being allowable...
Companies pay corporation tax on their Taxable Total Profits (TTP) for a Chargeable accounting period (CAP).For more on whether the entity is within the charge to...
These examples support the commentary in the FRS 102 ― specific deferred tax issues guidance note.Example 1 ― voluntary revaluation of property, plant and equipmentA...
The seed enterprise investment scheme SEIS is designed to encourage individuals to invest in new shares issued by qualifying unquoted companies SEIS is specifically aimed...
As part of the changes introduced by FA 2019 Sch 1 TCGA 1992 Part 1 was rewritten The new TCGA 1992 Part 1 largely restates the existing law but also includes additional...
The enterprise investment scheme EIS encourages individuals to invest money in shares issued by qualifying unquoted companies with a permanent establishment in the UK A...
Tax reliefs under the enterprise investment scheme EIS can be summarised as follows income tax relief for the investor of up to 30 of the amount invested disposals of EIS...
The enterprise investment scheme EIS is the name of a scheme which encourages individuals to invest money in shares issued by qualifying unquoted companies with a...
Almost all companies will have some loan relationships However some items that are commonly assumed to be loan relationships are not eg outstanding consideration for the...
The corporate intangibles tax rules contain a wide rollover relief for dealing with gains on realisations of intangible fixed assets (IFAs). The rules broadly follow the...
Non-trade intangiblesDebits arising in the accounts of the company in relation to intangible assets are, as a basic rule, treated as being allowable debits in the period...
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