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Corporate interest restriction ― overview
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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

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

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

Corporate interest restriction ― overview

The corporate interest restriction (CIR) essentially limits the amount of interest expense a company can deduct from its taxable profits if the interest expense is over £2 million. The actual mechanics of the CIR calculation are highly complex (the legislation is over 150 pages long) and are

LEXISNEXIS

Utilising the capital gains tax annual exemption

Why is this important?Tax-free amountEach individual, whether or not they are resident in the UK, is entitled to an annual exempt amount when calculating the taxable amount of their chargeable gains for the tax year (although see the exceptions below). The annual exempt amount is also known as the