July 25, 2024
Business Asset Disposal Relief (BADR) applies to the sale of a business, shares in a trading company or
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February 29, 2024
HMRC had published an update, on 12 February 2024, on the tax status of Double Cab Pick Ups (DCPUs),
July 20, 2023
Most payments a company makes to its shareholders, in respect of their shares, will be qualifying
March 30, 2023
Company share buy-backs are also commonly known as a company purchase of own shares. A company may decide
February 16, 2023
Business rates is the commonly used term for non-domestic property rates. Business rates are charged on
December 15, 2022
Tax relief may be available for post-cessation expenses of a trade. In order to be an allowable
November 17, 2022
Forthcoming 'basis of assessment' reforms will change the way trading income is allocated to tax years
September 1, 2022
There are special rules which can apply to farmers and market gardeners that prepare their accounts on
August 4, 2022
There is no statutory definition of ‘trade’. The only statutory reference to the term is that ‘trade’