Tax Guidance

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Allowable property expenses

Group relief

Corporate interest restriction ― overview
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Value Added Tax
Grants, donations and subsidies

The following Value Added Tax guidance note provides comprehensive and up to date tax information on Grants, donations and subsidies...

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Owner-Managed Businesses
Property losses for individuals

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Property losses for individuals...

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Owner-Managed Businesses
Patent box ― overview

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Patent box ― overview...

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Owner-Managed Businesses
Rent-a-room relief

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Rent-a-room relief...

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Owner-Managed Businesses
HMRC campaigns in practice

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on HMRC campaigns in practice...

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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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Owner-Managed Businesses
Capital expenditure

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Capital expenditure...

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Owner-Managed Businesses
Simplified cash basis for unincorporated property businesses

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Simplified cash basis for unincorporated...

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Corporation Tax
Business asset disposal relief on shares and securities

The following Corporation Tax guidance note provides comprehensive and up to date tax information on Business asset disposal relief on shares and...

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Corporation Tax
Patent box tax regime ― overview

The following Corporation Tax guidance note provides comprehensive and up to date tax information on Patent box tax regime ― overview...

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LEXISNEXIS

Hold-over relief

‘Hold-over’ relief allows for the deferral of a gain that would otherwise arise in relation to a disposal. No capital gains tax (CGT) is due in respect of the disposal, but the base cost of the asset for the transferee for the purpose of a future disposal is reduced by an amount equal to the gain

LEXISNEXIS

Subsistence expenses

IntroductionSubsistence is the amount incurred as a consequence of business travel. Typically it relates to accommodation and meal costs incurred. These amounts are allowed because they are associated with the necessary travel. See the Travel expenses guidance note for more information of when

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

What is input tax?

This guidance note provides an overview of what conditions need to be met before a business is entitled to treat VAT incurred as input tax. This note should be read in conjunction with the other notes in the ‘Claiming input tax’ subtopic. For a flowchart outlining the procedure for claiming input