FACTSHEETS
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....
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....
Tax and VAT Helpline
The FCTC tax and VAT helpline offers specialist tax support for those frequently arising questions where specialist tax assistance is needed....
Global Mobility Summary
Advice on employee issues relating to tax on international activity is becoming ever more relevant as global mobility grows....
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’....
Changes to Corporate Loss Relief
Post 1 April 2017 rule changes limit the amount of tax relief available from carried forward losses. Use of losses over £5m will be subject to a 50% restriction....
Venture Capital Trusts
VCT’s are unquoted companies holding at least 70% of their investments in shares or securities of qualifying unquoted companies, which in turn do not individually account for more than 15% of the...
VAT Flat Rate Scheme
Providing a business is trading within set limits, it may be eligible to trade under the flat rate scheme, where a predetermined % is applied to turnover and this is paid to HMRC....
VAT Cash Accounting
The cash accounting scheme enables a business to pay its VAT when payment is actually received or made, potentially easing cash flow for a business....