Produced by Tolley in association with TolleyGuidance consultant editor Craig Simpson of Bates Weston Tax LLP
  • 14 Oct 2021 19:21

The following Owner-Managed Businesses guidance note Produced by Tolley in association with TolleyGuidance consultant editor Craig Simpson of Bates Weston Tax LLP provides comprehensive and up to date tax information covering:

  • Starting the business ― toolkit

Starting the business ― toolkit

This ‘Tolley Toolkit’ note pulls together various functional content resources that are relevant when advising on starting in business:

Access this article and thousands of others like it
free for 7 days with a trial of TolleyGuidance.

Popular Articles

Using the spouse exemption

Arguably, the most important exemption from IHT is the married couple / civil partner exemption.There is no IHT to pay on gifts from husband to wife and vice versa, or from one civil partner to the other (referred to collectively in this note as ‘spouses’). The exemption applies to inter-spouse

19 Oct 2021 23:13 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more Read more

Solicitors ― VAT treatment of services

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s

25 Oct 2021 13:44 | Produced by Tolley Read more Read more

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

19 Oct 2021 23:29 | Produced by Tolley in association with Vince Ashall Read more Read more