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Owner-Managed Businesses
Tolley tax case tracker

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Tolley tax case tracker...

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Owner-Managed Businesses
Weekly case highlights ― 10 May 2021

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Weekly case highlights ― 10 May 2021...

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Owner-Managed Businesses
Weekly case highlights ― 4 May 2021

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Weekly case highlights ― 4 May 2021...

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Owner-Managed Businesses
Weekly tax highlights ― 10 May 2021

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Weekly tax highlights ― 10 May 2021...

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Owner-Managed Businesses
Weekly tax highlights ― 4 May 2021

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Weekly tax highlights ― 4 May 2021...

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Employment Tax
National minimum wage ― overview

The following Employment Tax guidance note provides comprehensive and up to date tax information on National minimum wage ― overview...

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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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Trusts and Inheritance Tax
Discretionary trust beneficiaries

The following Trusts and Inheritance Tax guidance note provides comprehensive and up to date tax information on Discretionary trust beneficiaries...

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Trusts and Inheritance Tax
Interest in possession trusts ― income tax

The following Trusts and Inheritance Tax guidance note provides comprehensive and up to date tax information on Interest in possession trusts ― income...

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Trusts and Inheritance Tax
Discretionary trusts ― tax pool

The following Trusts and Inheritance Tax guidance note provides comprehensive and up to date tax information on Discretionary trusts ― tax pool...

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Popular documents
LEXISNEXIS

Withholding tax

IntroductionUK tax must be withheld on UK payments including:•interest•royalties•rental incomeWithholding tax may be reduced under double tax treaties (DTT) or European directives, both of which may be subject to making a formal claim.This guidance note outlines the rules for UK withholding tax, and

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

Capital allowances on cars

Summary of capital allowances on carsThe current capital allowance rates applicable to cars are as follows:Pool typeDescription of carRateLegislationMain rate poolNew and unused cars with CO2 emissions over 50g/km but not more than 110g/km (to be reduced to 50g/km and below from April 2021)18%CAA

LEXISNEXIS

Payment of corporation tax

Normal due dateSmall companies (including marginal relief companies) are required to pay all of their corporation tax ― nine months and one day ― after the end of the chargeable accounting period.For example, where a chargeable accounting period ends on 31 December 2018, the due and payable date for