News

Running A Car On The Company – Benefit In Kind, Car Allowance, Company Fuel Cards

April 2021

Despite successive Governments changing the rules to increase the tax take, the provision of company cars remains one of the more popular…

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Dissolving A Partnership

April 2021

A partnership can be either an ordinary partnership or a limited liability partnership (LLP); both forms comprise more than two people setting…

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Personal And Family Companies – Optimal Salary For 2021/22

April 2021

A popular profit extraction strategy for shareholders in personal and family companies is to pay a small salary and to extract further…

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CIS Compliance For Property Developers

April 2021

The Construction Industry Scheme (CIS) is a scheme whereby contractors of building firms are required to deduct tax at source from payments…

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ATED Return And Charge For 2021

April 2021

The annual tax on enveloped dwellings (ATED) is payable where high value residential property is held within an ‘envelope’, such as a…

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Residence Nil Rate Band Frozen Until April 2026

April 2021

The residence nil rate band (RNRB) is an additional nil rate band that is available for inheritance tax purposes when a main…

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Temporary Increase In SDLT Residential Property Threshold

April 2021

Stamp Duty Land Tax (SDLT) is payable where property is acquired in England and Northern Ireland. Land and Building Transaction Tax (LBTT)…

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Tax Allowances Frozen Until April 2026

April 2021

The financial impact of the Covid-19 pandemic is unprecedented and borrowing levels in 2020/21 of 16.9% of GDP represent the highest level…

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Further Grants For The Self-Employed

April 2021

The Self-Employment Income Support Scheme (SEISS) has provided grant support for self-employed individuals whose business has been adversely affected by the Covid-19…

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Super-Deduction For Capital Expenditure

April 2021

To encourage companies to invest, enhanced capital allowances are available for expenditure incurred within a limited two-year window. As an alternative to…

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