Owner-Managed Businesses Guidance
For unquoted trading companies only, the amount received by a shareholder on selling his shares back to the company may be treated...
This guidance note discusses the application of entrepreneurs’ relief for sole traders only. See also the Conditions for...
The purpose of employer compliance checksThe purpose of an employer compliance check is to satisfy HMRC that all earnings and benefits have been...
The enterprise investment scheme (EIS) encourages individuals to invest money in shares issued by qualifying unquoted companies with a permanent...
A franchise is the grant of a licence to carry on a ‘copycat’ business by a business (the ‘franchisor’) to a purchaser (the ‘franchisee’). The...
IntroductionIncreased penalties are levied where a failure to notify, failure to file a return or an inaccuracy within a return involves an offshore...
Increased penalties can be levied where a failure to notify, failure to file a return or an inaccuracy within a return involves an ‘offshore matter’...
The Finance Bill 2020 was published on 19 March 2020, consisting of 105 clauses and 14 schedules, running to 176 pages. The Bill includes a number of...
The escalation of the coronavirus (COVID-19) outbreak and the global response of all governments to the crisis has caused significant turbulence in...
INTRODUCTIONAs today’s Budget speech was the first for about 17 months, we could have been forgiven for forgetting what Budget Day was like. We don’t...
EU Directive 2018/822 of 25 May 2018 (DAC 6) requires Member States to enact rules obliging ‘intermediaries’ (as defined), and...
Summary of capital allowances on carsThe current capital allowance rates applicable to cars are as follows:Pool typeDescription of...
The purpose of employer compliance checksThe purpose of an employer compliance check is to satisfy HMRC that all earnings and benefits have been identified and reported...
The enterprise investment scheme (EIS) encourages individuals to invest money in shares issued by qualifying unquoted companies with a permanent establishment in the UK.A...
A franchise is the grant of a licence to carry on a ‘copycat’ business by a business (the ‘franchisor’) to a purchaser (the ‘franchisee’). The franchisee would, for...
IntroductionIncreased penalties are levied where a failure to notify, failure to file a return or an inaccuracy within a return involves an offshore matter or an offshore...
Increased penalties can be levied where a failure to notify, failure to file a return or an inaccuracy within a return involves an ‘offshore matter’ or ‘offshore...
The Finance Bill 2020 was published on 19 March 2020, consisting of 105 clauses and 14 schedules, running to 176 pages. The Bill includes a number of measures for which...
The escalation of the coronavirus (COVID-19) outbreak and the global response of all governments to the crisis has caused significant turbulence in recent days. Travel...
INTRODUCTIONAs today’s Budget speech was the first for about 17 months, we could have been forgiven for forgetting what Budget Day was like. We don’t recall tubs being...
EU Directive 2018/822 of 25 May 2018 (DAC 6) requires Member States to enact rules obliging ‘intermediaries’ (as defined), and in some cases...
Summary of capital allowances on carsThe current capital allowance rates applicable to cars are as follows:Pool typeDescription of carRateLegislationMain rate poolNew and...
About Us
Contact Us
