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Employment Tax
Company cars

The following Employment Tax guidance note provides comprehensive and up to date tax information on Company cars

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Employment Tax
Pension scheme types

The following Employment Tax guidance note provides comprehensive and up to date tax information on Pension scheme types...

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Employment Tax
Brexit ― personal tax and employment taxes implications

The following Employment Tax guidance note provides comprehensive and up to date tax information on Brexit ― personal tax and employment taxes...

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Employment Tax
Interaction between the employment allowance and the coronavirus job retention scheme (CJRS)

The following Employment Tax guidance note provides comprehensive and up to date tax information on Interaction between the employment allowance and...

Coronavirus (COVID-19)
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Employment Tax
Loan charge

The following Employment Tax guidance note provides comprehensive and up to date tax information on Loan charge

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Employment Tax
Outcome of the independent loan charge review

The following Employment Tax guidance note provides comprehensive and up to date tax information on Outcome of the independent loan charge review...

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Employment Tax
Dual contracts

The following Employment Tax guidance note provides comprehensive and up to date tax information on Dual contracts

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Employment Tax
Bonus and incentive schemes

The following Employment Tax guidance note provides comprehensive and up to date tax information on Bonus and incentive schemes...

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Employment Tax
Outbound secondment ― payroll issues

The following Employment Tax guidance note provides comprehensive and up to date tax information on Outbound secondment ― payroll issues...

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Employment Tax
Offshore employment companies

The following Employment Tax guidance note provides comprehensive and up to date tax information on Offshore employment companies...

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Popular documents
LEXISNEXIS

Definition of a close company

There are several sets of provisions in the Taxes Acts which relate to ‘close’ companies, most of which are anti-avoidance measures aiming to catch transactions between those companies affected and their owners, where there may otherwise be a tax advantage. Broadly speaking, most owner-managed or

LEXISNEXIS

Payment of tax due under self assessment

Normal due dateIndividuals are required to pay any outstanding income tax and Class 4 National Insurance, Class 2 National Insurance, and capital gains tax due for the tax year by 31 January following the end of the tax year (ie 31 January 2021 for the 2019/20 tax year). From 6 April 2020, UK

LEXISNEXIS

Terminal trading loss relief

Terminal loss relief for trade losses in the final 12 monthsTrading losses incurred by a company in the final 12 months leading up to the discontinuance of trade may be carried back for up to three years from the period beginning immediately before that 12-month period. So if the final accounting

LEXISNEXIS

Utilising the capital gains tax annual exemption

Why is this important?Tax-free amountEach individual, whether or not they are resident in the UK, is entitled to an annual exempt amount when calculating the taxable amount of their chargeable gains for the tax year (although see the exceptions below). The annual exempt amount is also known as the