Business

There are special statutory demerger provisions that are designed to make it easier to divide and place

Valuing goodwill is a complex process and there are many different methods which can be used and that

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

The rules for deciding whether a gift given in the course of business is deductible are complex. The

The 1,25% increase in NIC contributions from April 2022 will be mirrored by a similar increase in the tax

There are special rules for the taxation of post-cessation receipts and expenses after a trade has

When deciding whether an expense is allowed or disallowed it is important to consider that the

The cash basis scheme helps sole traders and other unincorporated businesses benefit from a simpler way

When deciding whether an expense is allowed or disallowed for tax purposes it is important to bear in

Directors that have drawn remuneration from their companies as a mix of low salary and higher dividends

The Annual Investment Allowance (AIA) allows business owners to claim the total amount of qualifying

HMRC’s guidance lists the following useful examples about a change of accounting date:

If your