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Changes to the Employment Allowance
It was announced as part of the Autumn Budget 2018 measures that access to the Employment Allowance was to be ...
Loss buying restrictions
Under qualifying circumstances, Corporation Tax (CT) relief is available where your company makes a trading loss. The trading loss can ...
The Optional Remuneration Arrangements (OpRA) legislation was introduced with effect from 6 April 2017. The legislation counters the tax and ...
Disposal of goodwill – capital or income
The First-Tier Tribunal (FTT), in the case of Villar v Revenue and Customs examined whether the disposal of goodwill was ...
When you can’t reclaim VAT
For most fully taxable businesses, VAT can be reclaimed on goods and services used in the business. This means that ...
Its still possible to claim 100% tax allowance for electric vehicles
First Year Allowances (FYA’s) are available for expenditure on new unused electric vehicles and other cars within the threshold for ...
Home to work travel that may be allowed
Whilst there is usually no tax relief for ordinary commuting - home to work - there are a number of ...
New guidance on cookies published
VAT default surcharge appeal dismissed
HMRC imposes a VAT default surcharge on businesses that submit late VAT returns. VAT registered businesses are required by law ...
Checking business rates relief entitlement
Business rates are a tax on non-domestic premises, including most commercial properties such as shops, offices, pubs, warehouses and factories ...
Tax-Free childcare in the school holidays
As the school holidays fast approach, many parents face having to organise extra school holiday childcare over the summer months ...
House of Commons summer recess
The House of Commons summer recess has been confirmed after parliament voted 223 to 25 in favour of the move ...
HMRC security deposits
The security deposit legislation was extended to both Corporation Tax and Construction Industry Scheme (CIS) deductions from April 2019. The ...
How HMRC measure the profits of different trades
There is a section of HMRC’s manuals that deals specifically with how you can view the rules for measuring profits ...
Tax payment time again
If you make Self-Assessment payments on account, you will no doubt be aware that the second instalment for 2018-19 is ...