Insights & Articles

The deadline for submitting the 2020-21 forms P11D, P11D(b) and P9D is 6 July 2021. Employees must also be provided…

The new UK Infrastructure Bank has officially opened for business. The new bank, which is headquartered in Leeds, will be…

HMRC has confirmed that the 300-year-old process used to manually stamp documents to show the duty has been paid will…

The rules for individuals providing services to certain private sector organisations via an intermediary such as a personal service company…

A taxable benefit charge can apply when employees return office equipment they used to work from home. There was a…

As the school holidays fast approach, many parents face having to organise extra school holiday childcare over the summer months.…

In a boost to UK tourism, the government has launched a new Tourism Recovery Plan to help the sector bounce…

The replacement of domestic items relief has been in place since April 2016. The relief allows landlords to claim tax…

A business that incurs expenditure on taxable and exempt business activities is partially exempt for VAT purposes. This can happen…

The lifetime allowance is the maximum amount of pension and/or lump sum that benefits from tax relief. The lifetime allowance…

An employee can obtain a benefit when provided with an employment-related cheap or interest-free loan. The benefit is the difference…

1 July 2021 - Due date for Corporation Tax due for the year ended 30 September 2020. 6 July 2021…

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

The dividend tax allowance was first introduced back in 2016 and replaced the old dividend tax credit with an annual…

The Let Property Campaign provides landlords who have undeclared income from residential property lettings in the UK or abroad with…

The VAT DIY Housebuilders scheme is a special scheme that enables someone building their own home to benefit from special…

There are two types of National Insurance contributions (NICs) payable by the self-employed. These are known as Class 2 NICs…

Historically, the term bed and breakfasting (sale and repurchase) of shares referred to transactions where shares were sold and then…