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There is a special scheme known as the enhanced capital allowances (ECA) scheme for energy-saving technologies. The ECA scheme enables ...
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A waiver of remuneration happens when a director or an employee gives up their right to salary or other cash ...
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The furnished holiday let (FHL) rules allow holiday lettings of properties that meet certain conditions to be treated as a ...
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Partnerships are treated as transparent for Capital Gains Tax (CGT). This means that each partner is responsible for their share ...
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A free HMRC tax app is available to taxpayers. The APP can be used to see: your tax code and ...
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It is important to be aware of the main basic business structures available if you are considering starting a new ...
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There is a multitude of rules and regulations that you must be aware of when you start employing staff for ...
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An independent review into the evidence on minimum wage rates has been published by the government. The review concludes that ...
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The meaning of goodwill for CGT purposes is complex. The term 'goodwill' is rarely mentioned in legislation and there is ...
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A joint venture is a commercial enterprise undertaken by two or more parties who otherwise retain their separate identities. The ...
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The transfer of a business as a going concern (TOGC) rules cover the VAT implications when a business is sold ...
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All children in the UK have their own personal annual tax allowance. However, anti-avoidance laws prevent this allowance being utilised ...
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