Tax

Annual investment allowance
Annual investment allowance – Beware the transitional rules The annual investment allowance (AIA) was increased...
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Tax implications of student lets
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As the new academic year begins, for student starting or returning to university, the 2020/21...
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Homeworking equipment and returning to the office
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Before the Government U-turn, many employees had started to return to office-based jobs. Where the...
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Winding up a company – Overview
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Disposing of a limited company usually involves a considerable amount of forethought, planning and paperwork...
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Selling a property at below the probate value
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The property market is often volatile but throw a Coronavirus pandemic and a stamp duty...
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Reduced rate of VAT for hospitality and leisure
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The hospitality and leisure industries have been severely affected by the Coronavirus pandemic. To help...
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Separation, divorce, and private residence relief
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Where a couple separate or divorce, one party may move out of the matrimonial home,...
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Off-payroll working rules (IR35) update
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The off-payroll working rules, known as IR35, were introduced in 2000 to ensure that someone...
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Private residence relief – but which property?
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Private residence relief removes the charge to capital gains tax on the taxpayer’s only or...
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Inheritance tax – paying in instalments
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Inheritance tax is normally payable by the end of the sixth month following that in...
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