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Personal Tax
Child trust funds

The following Personal Tax guidance note provides comprehensive and up to date tax information on Child trust funds

Budget 2021
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Personal Tax
SDLT on property acquisitions by individuals

The following Personal Tax guidance note provides comprehensive and up to date tax information on SDLT on property acquisitions by individuals...

Budget 2021
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Personal Tax
Introduction to capital gains tax

The following Personal Tax guidance note provides comprehensive and up to date tax information on Introduction to capital gains tax...

Budget 2021
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Personal Tax
Non-qualifying distributions

The following Personal Tax guidance note provides comprehensive and up to date tax information on Non-qualifying distributions...

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Personal Tax
Domicile

The following Personal Tax guidance note provides comprehensive and up to date tax information on Domicile

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Personal Tax
FA 2020 ― can HMRC limit claims for historic share loss relief and loans to traders?

The following Personal Tax guidance note provides comprehensive and up to date tax information on FA 2020 ― can HMRC limit claims for historic share...

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Personal Tax
Appeals ― the next stage

The following Personal Tax guidance note provides comprehensive and up to date tax information on Appeals ― the next stage...

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Personal Tax
Entitlement to tax credits

The following Personal Tax guidance note provides comprehensive and up to date tax information on Entitlement to tax credits...

Budget 2021
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Personal Tax
Accelerated payment notices

The following Personal Tax guidance note provides comprehensive and up to date tax information on Accelerated payment notices...

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Personal Tax
Gifts of cash to charity

The following Personal Tax guidance note provides comprehensive and up to date tax information on Gifts of cash to charity...

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LEXISNEXIS

Company tax returns

This note offers guidance in respect of the administration of company tax returns. If a company or organisation is subject to corporation tax they will have to complete and file a company tax return for each accounting period. A company or organisation must, in the main, file a return even if they

LEXISNEXIS

Chargeable lifetime transfers

This guidance note explains how to calculate the amount of tax that arises under the lifetime charge. In general terms the lifetime charge will apply to individuals who transfer property into a trust that is subject to the relevant property regime. See the Chargeable transfers and Occasions of

LEXISNEXIS

Capital vs revenue expenditure

Expenditure of a capital nature is not allowed as a deduction when calculating trading profits. Expenditure of a revenue nature is allowable, provided there is no specific statutory rule prohibiting a deduction and the expenditure also satisfies the wholly and exclusively test. See the Wholly and

LEXISNEXIS

Conditions for business asset disposal relief

Business asset disposal relief (previously known as entrepreneurs’ relief) is a capital gains tax (CGT) relief that allows business owners with chargeable gains on qualifying business assets to pay CGT at a rate of 10%. For disposals made on or after 11 March 2020, the relief is available on up to