Insights & Articles

Since 1 January 2021, businesses registered for VAT have been able to account for import VAT on their VAT return,…

The rent-a-room scheme is a set of special rules designed to help homeowners who rent-a-room in their home. If you…

A recent Supreme Court decision examined in some detail HMRC’s powers in relation to issuing a discovery assessment. HMRC generally…

Business Asset Rollover Relief (BADR) is the renamed Entrepreneurs’ Relief. The name change does not affect the operation of the…

1 January 2022 - Due date for Corporation Tax due for the year ended 31 March 2021. 19 January 2022…

Employees working from home may be able to claim tax relief for certain home-related bills they pay that are related…

The low-emission vehicles plug-in grant can help you save up to £2,500 on the purchase price of new low-emission vehicles.…

The deadline for paying any Capital Gains Tax (CGT) due on the sale of a residential property is now 60…

The Office of Tax Simplification (OTS) was established in July 2010, to provide advice to the Chancellor of the Exchequer…

At the Autumn Budget 2021, it was announced that there would be a dedicated day this Autumn where the government…

There are special VAT rules that allow two or more corporate bodies to be treated as a single taxable person…

There are a number of reasons why you might need to complete a Self-Assessment return. This includes if you are…

The Gift Aid scheme is available to all UK taxpayers. The charity or Community Amateur Sports Clubs (CASC) concerned can…

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…