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 ...
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Loss buying restrictions

Under qualifying circumstances, Corporation Tax (CT) relief is available where your company makes a trading loss. The trading loss can ...
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OpRA’s defined

The Optional Remuneration Arrangements (OpRA) legislation was introduced with effect from 6 April 2017. The legislation counters the tax and ...
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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 ...
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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 ...
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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 ...
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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 ...
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New guidance on cookies published

The Information Commissioner's Office (ICO) has published new guidance on the use of cookies and similar technologies, as well as ...
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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 ...
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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 ...
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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 ...
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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 ...
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HMRC security deposits

The security deposit legislation was extended to both Corporation Tax and Construction Industry Scheme (CIS) deductions from April 2019. The ...
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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 ...
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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 ...
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