FACTSHEETS
Agency Legislation from 6 April 2014
Section 44 legislation applies to employment intermediaries such as agencies who are required to operate PAYE on payments made to workers....
An Introduction to: Changes to Corporate Loss Relief
Significant changes to the corporate tax loss relief system came into force on 1 April 2017 as part of the UK Government’s ‘business roadmap’....
ATED and capital gains tax charge
The Annual Tax on Enveloped Dwellings (ATED) was introduced to counter SDLT (Stamp Duty Land Tax) avoidance schemes using corporate entities....
Business Motoring Tax Aspects
A clear explanation of the tax deductions available on different types of vehicle expenditure in a variety of business scenarios....
Can I incorporate my buy-to-let portfolio?
Whilst incorporating a buy to let portfolio should create tax efficiencies other factors may outweigh these tax savings....
Capital Allowances
An overview of the types of expenditure which qualify for capital allowances and the amounts available....
Capital Allowances – Building Refurbishment
The cost of refurbishing a property, building an extension or constructing a new build can be substantial, but capital allowance tax relief may be available....
Capital Allowances for fixtures: Rule changes
Capital allowance claims have become more complex for commercial property owners since April 2014 with a risk that allowances will be permanently lost....
Capital Allowances tax relief for fixtures in Buildings
If you own a commercial property and have not claimed capital allowances on all relevant fixtures then it may be possible to make a substantial claim....