Personal Tax Guidance

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Personal Tax

Essential guidance on whether you are completing or reviewing tax returns, or dealing with tax planning work. Tax compliance topics are structured around the pages of the tax return, helping you find exactly what you need. You will also find a wealth of information to help you structure your clients’ affairs efficiently.
Featured Articles
Latest Guidance
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8 Aug 2019

What is tax avoidance? The Duke of Westminster case confirmed that the taxpayer has the right to arrange his affairs in the most tax efficient way using the tax law as it...

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8 Aug 2019

The conditions for claiming business asset gift relief (also known as gift relief or hold-over relief) and the mechanics of a claim for full relief are shown in the...

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8 Aug 2019

As discussed in the Basic calculation principles of capital gains tax guidance note, a gift of a chargeable asset is a disposal for capital gains tax (CGT) purposes. To...

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8 Aug 2019

The conditions for claiming rollover relief (also known as replacement of business assets relief) and the mechanics of a claim for full relief are detailed in the...

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8 Aug 2019

Roll-over relief is sometimes referred to as ‘replacement of business assets’ relief, as this allows traders to defer capital gains tax (CGT) when they sell a business...

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8 Aug 2019

In principle, property disposals are exempt from VAT. No VAT can be charged on the disposal of the property, although VAT cannot be reclaimed on costs associated with...

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8 Aug 2019

Box 20 of the Employment supplementary page  to the Tax Return is a sweep-up for allowable deductions that do not fit into any of the other categories. This includes...

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8 Aug 2019

Many employees are required to pay professional fees or subscriptions to trade bodies or institutes in order to carry out their jobs.The tax treatment of these fees...

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28 Jun 2019

This guidance note explains the compliance issues you should be aware of in relation to an individual’s tax credit affairs.You should read the Recovery of overpaid tax...

Personal_tax_img10
28 Jun 2019

Note that the new rules on taxing the profits of dealing in and developing UK land, which are mainly designed to ensure UK non-residents are within the scope of UK tax on...

Latest Guidance
Personal_tax_img9
Personal Tax

What is tax avoidance? The Duke of Westminster case confirmed that the taxpayer has the right to arrange his affairs in the most tax efficient way using the tax law as it...

Personal_tax_img4
Personal Tax

The conditions for claiming business asset gift relief (also known as gift relief or hold-over relief) and the mechanics of a claim for full relief are shown in the...

Personal_tax_img9
Personal Tax

As discussed in the Basic calculation principles of capital gains tax guidance note, a gift of a chargeable asset is a disposal for capital gains tax (CGT) purposes. To...

Personal_tax_img7
Personal Tax

The conditions for claiming rollover relief (also known as replacement of business assets relief) and the mechanics of a claim for full relief are detailed in the...

Personal_tax_img6
Personal Tax

Roll-over relief is sometimes referred to as ‘replacement of business assets’ relief, as this allows traders to defer capital gains tax (CGT) when they sell a business...

Personal_tax_img10
Personal Tax

In principle, property disposals are exempt from VAT. No VAT can be charged on the disposal of the property, although VAT cannot be reclaimed on costs associated with...

Personal_tax_img7
Personal Tax

Box 20 of the Employment supplementary page  to the Tax Return is a sweep-up for allowable deductions that do not fit into any of the other categories. This includes...

Personal_tax_img9
Personal Tax

Many employees are required to pay professional fees or subscriptions to trade bodies or institutes in order to carry out their jobs.The tax treatment of these fees...

Personal_tax_img
Personal Tax

This guidance note explains the compliance issues you should be aware of in relation to an individual’s tax credit affairs.You should read the Recovery of overpaid tax...

Personal_tax_img10
Personal Tax

Note that the new rules on taxing the profits of dealing in and developing UK land, which are mainly designed to ensure UK non-residents are within the scope of UK tax on...