Insights & Articles

There are special rules for the taxation of post-cessation transactions after a trade has ceased. The legislation clearly states that…

HMRC has confirmed that almost 1.8m couples across the UK have benefitted from the marriage allowance and are saving up…

The recent Court of Appeal and Crown Court decisions to quash the convictions of many former postmasters was widely welcomed.…

The Help to Grow: Management course is a government backed programme to help business leaders develop their strategic skills, create…

The final step in bringing a company to a legal end is when the company is dissolved. However, one of…

There are special rules for the taxation of post-cessation receipts and expenses after a trade has ceased. These provisions also…

New VAT rules for building contractors and sub-contractors came into effect on 1 March 2021. The new rules make the…

The Customs Declaration Service (CDS) has been designed to modernise the process for completing customs declarations for businesses that import…

Are you thinking of investing in new plant or other equipment? Remember that the super-deduction offering 130% first-year tax relief…

If you are a landlord, it is important that you are aware of expenses you can and cannot claim from…

If you have lost or forgotten your National Insurance number you should try and locate the number on paperwork such…

The VAT annual accounting scheme is open to most businesses with a turnover of up to £1,350,000 per year. The…

Goodwill is rarely mentioned in legislation. Most people would settle on a simple definition which would be based on the…

The Pubs Code Adjudicator is responsible for enforcing the statutory Pubs Code. The Pubs Code regulates the relationship between all…

When identifying the amount of VAT charged, it is important to distinguish between VAT inclusive and VAT exclusive prices. A…

If a company has stopped trading and has no other income then the company is usually classed as dormant for…

HM Treasury has published a Correction Treasury Direction made under the Coronavirus Act 2020, section 76, which modifies and extends…

Capital Allowances are the deductions which allow businesses to secure tax relief for certain capital expenditure. Capital Allowances are available…