Latest News

With our newsletter, you automatically receive our latest news by e-mail and get access to the archive including advanced search options!

Newsletter Signup
| Login

Last chance to claim enhanced capital allowances

There is a special scheme known as the enhanced capital allowances (ECA) scheme for energy-saving technologies. The ECA scheme enables ...
Read More

Waivers of remuneration

A waiver of remuneration happens when a director or an employee gives up their right to salary or other cash ...
Read More

Furnished holiday let qualifying tests

The furnished holiday let (FHL) rules allow holiday lettings of properties that meet certain conditions to be treated as a ...
Read More

Tax when partnership assets are distributed in kind

Partnerships are treated as transparent for Capital Gains Tax (CGT). This means that each partner is responsible for their share ...
Read More

HMRC’s tax app

A free HMRC tax app is available to taxpayers. The APP can be used to see: your tax code and ...
Read More

Basic business structures

It is important to be aware of the main basic business structures available if you are considering starting a new ...
Read More

Employing staff for the first time

There is a multitude of rules and regulations that you must be aware of when you start employing staff for ...
Read More

Increase in National Living Wage?

An independent review into the evidence on minimum wage rates has been published by the government. The review concludes that ...
Read More

The meaning of ‘goodwill’ for CGT purposes

The meaning of goodwill for CGT purposes is complex. The term 'goodwill' is rarely mentioned in legislation and there is ...
Read More

What is a joint venture?

A joint venture is a commercial enterprise undertaken by two or more parties who otherwise retain their separate identities. The ...
Read More

Transfer of business as a going concern

The transfer of a business as a going concern (TOGC) rules cover the VAT implications when a business is sold ...
Read More

Interest on children’s savings

All children in the UK have their own personal annual tax allowance. However, anti-avoidance laws prevent this allowance being utilised ...
Read More