Tax Guidance

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Latest Guidance
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Owner-Managed Businesses

The construction industry scheme (CIS) was devised to limit the amount of tax lost as a result of underdeclarations or failures to notify...

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Personal Tax

The distinction between dealing or developing property (trading income) and investing in property (property income) is sometimes a difficult one to...

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Personal Tax

The GAAR (general anti-abuse rule) is a general approach to tackling tax avoidance. It seeks to counteract tax advantages arising from abusive tax...

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Trusts and Inheritance Tax

Over many years, successive Governments have introduced measures to curb what they have seen as being unacceptable tax avoidance. This is different...

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Personal Tax

The maximum amount that an individual can build up in tax-relieved pension savings is limited in two ways: The annual allowance in relation to...

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Value Added Tax

This guidance note provides an overview of the VAT treatment of supplies of printed matter. A number of items of printed matter are liable to VAT at...

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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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Value Added Tax

This guidance note provides a general overview of the main rates of climate change levy (CCL). This note should be read in conjunction with the...

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Value Added Tax

This guidance note provides an overview of Air Passenger Duty (APD). This note should be read in conjunction with the APD ― registration, Air...

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Owner-Managed Businesses

The employment-related securities (ERS) legislation is set out in ITEPA 2003, Part 7. HMRC guidance is available on the HMRC website  and in HMRC’s...