Featured Articles
Featured Articles
Latest Guidance
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Value Added Tax

This notice provides an overview of the VAT treatment of insolvent businesses and the procedures that must be followed by insolvency practitioners...

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Personal Tax

Annual allowanceThe annual allowance is the maximum amount which can be contributed (or deemed to be contributed) in a pension input period without...

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Owner-Managed Businesses

This guidance considers the capital gains tax implications where shares are sold in exchange for new shares.The consideration paid by a purchasing...

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Employment Tax

The tax rules around enterprise management incentive (EMI) schemes are extremely generous and were introduced to enable small higher risk trading...

Personal_tax_img10
Personal Tax

Where an employer allows an employee or director with a company-owned van which is available for their private use (aside from insignificant private...

Corporation_tax_img2
Corporation Tax

These examples support the commentary in the FRS 102 ― specific deferred tax issues guidance note.Example 1 ― voluntary revaluation of property, plant...

Employment_tax_img2
Employment Tax

The legislation, primarily in ITEPA 2003, Sch 7, gives employers a strong clue as to the intended benefits of enterprise management incentives (EMI)...

Corporation_tax_img5
Corporation Tax

This guidance note considers the capital gains tax implications where shares are sold in exchange for new shares.The consideration paid by a...

Personal_tax_img9
Personal Tax

From 6 April 2015, an individual can elect to transfer 10% of the personal allowance (£1,250 in 2020/21 and 2019/20) to the spouse or civil...

Corporation_tax_img
Corporation Tax

Entrepreneurs’ relief is capital gains tax (CGT) relief that allows business-owners with chargeable gains on qualifying business assets to pay...

Latest Guidance
VAT_tax_img4
Value Added Tax

This notice provides an overview of the VAT treatment of insolvent businesses and the procedures that must be followed by insolvency practitioners (office holders). This...

Personal_tax_img7
Personal Tax

Annual allowanceThe annual allowance is the maximum amount which can be contributed (or deemed to be contributed) in a pension input period without the member incurring a...

OMB_tax_img9
Owner-Managed Businesses

This guidance considers the capital gains tax implications where shares are sold in exchange for new shares.The consideration paid by a purchasing company to the...

Employment_tax_img4
Employment Tax

The tax rules around enterprise management incentive (EMI) schemes are extremely generous and were introduced to enable small higher risk trading companies to recruit or...

Personal_tax_img10
Personal Tax

Where an employer allows an employee or director with a company-owned van which is available for their private use (aside from insignificant private use), a taxable...

Corporation_tax_img2
Corporation Tax

These examples support the commentary in the FRS 102 ― specific deferred tax issues guidance note.Example 1 ― voluntary revaluation of property, plant and equipmentA...

Employment_tax_img2
Employment Tax

The legislation, primarily in ITEPA 2003, Sch 7, gives employers a strong clue as to the intended benefits of enterprise management incentives (EMI) schemes. It suggests...

Corporation_tax_img5
Corporation Tax

This guidance note considers the capital gains tax implications where shares are sold in exchange for new shares.The consideration paid by a purchasing company to the...

Personal_tax_img9
Personal Tax

From 6 April 2015, an individual can elect to transfer 10% of the personal allowance (£1,250 in 2020/21 and 2019/20) to the spouse or civil partner where neither...

Corporation_tax_img
Corporation Tax

Entrepreneurs’ relief is capital gains tax (CGT) relief that allows business-owners with chargeable gains on qualifying business assets to pay CGT at a rate of 10%....