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Featured Articles
Latest Guidance
Personal_tax_img9
Personal Tax

Life insurance products are used either:•to pay out a sum of money to a beneficiary when someone dies, or•as an investment vehicle to...

Personal_tax_img
Personal Tax

The maximum amount that an individual can build up in tax-relieved pension savings is limited in two ways:•first, the annual allowance limits the...

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Corporation Tax

RDEC ― large company R&D reliefSince 1 April 2016, or from 1 April 2013 by election, large company R&D relief is given through RDEC which is a...

Personal_tax_img4
Personal Tax

Two income tax simplification measures were introduced from 2013/14 onwards to reduce the administrative and regulatory burden on small unincorporated...

Personal_tax_img6
Personal Tax

IntroductionIndividual savings accounts (ISAs) are tax-free funds in which UK residents can hold a range of different investments. Originally, these...

Corporation_tax_img2
Corporation Tax

This guidance note explains the general rules and provides an overview of the corporation tax implications of the disposal of company assets.Scope of...

Corporation_tax_img2
Corporation Tax

NOTE: It was announced at Budget 2016 that the rate of corporation tax would be reduced to 17% from 1 April 2020 onwards; however, it was confirmed in...

OMB_tax_img3
Owner-Managed Businesses

What is structures and buildings allowance (SBA)?From 29 October 2018, expenditure on constructing a non-residential building or structure, or in...

Personal_tax_img4
Personal Tax

The maximum amount that an individual can build up in pension savings is limited in two ways:•first, the annual allowance limits the amount that...

Personal_tax_img
Personal Tax

The completion of boxes 1 to 4 at the top of page TR4 of the main tax return  allows a taxpayer to claim tax relief on pension contributions made...

Latest Guidance
Personal_tax_img9
Personal Tax

Life insurance products are used either:•to pay out a sum of money to a beneficiary when someone dies, or•as an investment vehicle to provide a return on an...

Personal_tax_img
Personal Tax

The maximum amount that an individual can build up in tax-relieved pension savings is limited in two ways:•first, the annual allowance limits the amount that can be...

Corporation_tax_img9
Corporation Tax

RDEC ― large company R&D reliefSince 1 April 2016, or from 1 April 2013 by election, large company R&D relief is given through RDEC which is a taxable credit...

Personal_tax_img4
Personal Tax

Two income tax simplification measures were introduced from 2013/14 onwards to reduce the administrative and regulatory burden on small unincorporated businesses and...

Personal_tax_img6
Personal Tax

IntroductionIndividual savings accounts (ISAs) are tax-free funds in which UK residents can hold a range of different investments. Originally, these were cash or stocks...

Corporation_tax_img2
Corporation Tax

This guidance note explains the general rules and provides an overview of the corporation tax implications of the disposal of company assets.Scope of chargeWhen a company...

Corporation_tax_img2
Corporation Tax

NOTE: It was announced at Budget 2016 that the rate of corporation tax would be reduced to 17% from 1 April 2020 onwards; however, it was confirmed in the Spring Budget...

OMB_tax_img3
Owner-Managed Businesses

What is structures and buildings allowance (SBA)?From 29 October 2018, expenditure on constructing a non-residential building or structure, or in certain cases,...

Personal_tax_img4
Personal Tax

The maximum amount that an individual can build up in pension savings is limited in two ways:•first, the annual allowance limits the amount that can be paid into...

Personal_tax_img
Personal Tax

The completion of boxes 1 to 4 at the top of page TR4 of the main tax return  allows a taxpayer to claim tax relief on pension contributions made in the tax...