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This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance

The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Weekly case highlights ― 11 April 2022
  • Income Tax
  • Jonathan Oppenheimer v HMRC
  • Employment Tax
  • McCann Media Ltd v HMRC
  • VAT
  • Glanbia Milk Ltd v HMRC
  • Mangio Ltd v HMRC
  • The Mayor’s Office for Policing and Crime v HMRC
  • Tax administration
    • More...
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Popular Articles

Corporation Tax

What is a loan relationship?

Almost all companies will have some loan relationships. However, some items that are commonly assumed to be loan relationships are not (eg outstanding consideration for the sale / purchase of property and inter-company balances relating to unpaid amounts for goods or services, in each case where

05 Apr 2022 08:41 | Produced by Tolley Read more Read more
Corporation Tax

Premiums on leases

OutlineWhen a property investor grants a lease, potentially this could be done on the basis that the tenant pays a premium for the initial grant of the lease, in addition to also paying rent over the term of the lease. In the absence of specific legislation to the contrary, such premiums would all

05 Apr 2022 08:42 | Produced by Tolley Read more Read more
Personal Tax

Qualifying loan interest

Interest paid on qualifying loans is deducted from the taxpayer’s total income (ie a Step 2 deduction from total income). See the Proforma income tax calculation guidance note.Interest on qualifying loans is usually paid gross by the individual borrower; tax is not withheld at source. This includes

22 Mar 2022 09:49 | Produced by Tolley Read more Read more