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Owner-Managed Businesses
Definition of plant and machinery

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Definition of plant and machinery...

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Owner-Managed Businesses
Overseas property business for individuals

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Overseas property business for...

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Employment Tax
Employment status tests

The following Employment Tax guidance note provides comprehensive and up to date tax information on Employment status tests...

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Employment Tax
Anti-avoidance rules ― off payroll working (IR35)

The following Employment Tax guidance note provides comprehensive and up to date tax information on Anti-avoidance rules ― off payroll working (IR35)...

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Employment Tax
Trivial benefits

The following Employment Tax guidance note provides comprehensive and up to date tax information on Trivial benefits

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Employment Tax
Entertainment ― clients

The following Employment Tax guidance note provides comprehensive and up to date tax information on Entertainment ― clients...

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Employment Tax
Employment status ― why it matters

The following Employment Tax guidance note provides comprehensive and up to date tax information on Employment status ― why it matters...

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Employment Tax
Establishing employment status

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

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Employment Tax
Childcare and workplace nurseries

The following Employment Tax guidance note provides comprehensive and up to date tax information on Childcare and workplace nurseries...

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Employment Tax
Travel expenses

The following Employment Tax guidance note provides comprehensive and up to date tax information on Travel expenses

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Popular documents
LEXISNEXIS

Indexation allowance and rebasing

This guidance note explains the general rules surrounding the availability of indexation allowance on the disposal of company assets and provides information on the rebasing rules for assets held on 31 March 1982. For an overview of the general position regarding company disposals, please refer to

LEXISNEXIS

Foreign tax relief

Income and gains may be taxable in more than one country. The UK has three ways of ensuring that the individual does not bear a double burden:1)treaty tax relief may reduce or eliminate the double tax 2)if there is no treaty, the individual can claim ‘unilateral’ relief by deducting the foreign tax

LEXISNEXIS

Use of home as office

Many people work from home either on an informal or a full-time basis. These people can be employed or self-employed, and their employment status affects the expenses they can claim as a deduction from their earnings.When dealing with someone working from home, it is important to remind him that

LEXISNEXIS

Class 1 v Class 1A

Class 1 and Class 1AClass 1 and Class 1A are the categories of NIC that can be charged on expenses reimbursed and benefits provided to employees. These classes are mutually exclusive. A benefit cannot be subject to both Class 1 and Class 1A NIC. Three requirements must be met before Class 1A NIC is