
Changes to the Employment Allowance
It was announced as part of the Autumn Budget 2018 measures that access to the Employment Allowance was to be ...
Read More
Read More

Loss buying restrictions
Under qualifying circumstances, Corporation Tax (CT) relief is available where your company makes a trading loss. The trading loss can ...
Read More
Read More

OpRA’s defined
The Optional Remuneration Arrangements (OpRA) legislation was introduced with effect from 6 April 2017. The legislation counters the tax and ...
Read More
Read More

Disposal of goodwill – capital or income
The First-Tier Tribunal (FTT), in the case of Villar v Revenue and Customs examined whether the disposal of goodwill was ...
Read More
Read More

When you can’t reclaim VAT
For most fully taxable businesses, VAT can be reclaimed on goods and services used in the business. This means that ...
Read More
Read More

Its still possible to claim 100% tax allowance for electric vehicles
First Year Allowances (FYA’s) are available for expenditure on new unused electric vehicles and other cars within the threshold for ...
Read More
Read More

Home to work travel that may be allowed
Whilst there is usually no tax relief for ordinary commuting - home to work - there are a number of ...
Read More
Read More

New guidance on cookies published
The Information Commissioner's Office (ICO) has published new guidance on the use of cookies and similar technologies, as well as ...
Read More
Read More

VAT default surcharge appeal dismissed
HMRC imposes a VAT default surcharge on businesses that submit late VAT returns. VAT registered businesses are required by law ...
Read More
Read More