Insights & Articles

The marriage allowance came into force in 2015 and applies to married couples and those in a civil partnership.

The VAT liability of the supply of driving lessons is an interesting issue that can be of relevance to other…

The transfer of a business as a going concern (TOGC) rules cover the VAT liability on the sale of a…

HMRC publishes a list of income streams that are excluded from a UK property business. The list includes fishing concerns,…

The Structures and Buildings Allowances (SBA) facilitates tax relief for qualifying capital expenditure on new non-residential structures and buildings. The…

Business Asset Roll-over Relief is a valuable relief that allows the deferral of Capital Gains Tax (CGT) on gains made…

The Capital Gains Tax (CGT) reporting and payment date for UK residents that sell a residential property changed with effect…

An interesting case has seen a haulage company based in the West Midlands have their operator licence revoked. This followed…

There are a few VAT margin schemes. The margin schemes work by allowing qualifying businesses to account for VAT on…

The Annual Tax on Enveloped Dwellings (ATED) is a tax payable by certain Non-Natural Persons (NNPs) that own interests in…

The Enterprise Investment Scheme (EIS) has been designed to increase investment in the early development of high potential growth businesses.…

The temporary reduced rate of 5% for hospitality, holiday accommodation and attractions that came into effect in July 2020 ended…

1 October 2021 - Due date for Corporation Tax due for the year ended 31 December 2020. 19 October 2021…

The introduction of Making Tax Digital (MTD) for Income Tax Self-Assessment (ITSA) has been delayed by one year until April…

If you are moving goods to or from the UK then you need to ensure that you have all the…

The trivial benefits in kind (BiK) exemption applies to small non-cash benefits, for example a bottle of wine or a…

HMRC’s guidance on how to complete and submit a One Stop Shop (OSS) VAT Return from 1 October 2021 has…

HMRC’s published guidance titled ‘Check genuine HMRC contact that uses more than one communication method’ has been updated. The list…