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Latest Tax News
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Practice notes
What are capital allowances and capital expenditure?What are capital allowances?Capital allowances are the means by which tax relief is given for some...
Produced in partnership with Martin Wilson
2nd Mar
Practice notes
Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
Produced in partnership with Martin Scammell
1st Mar
Practice notes
Amortisation of intangible fixed assetsWhere a company acquires (or otherwise incurs capitalised expenditure upon) an intangible fixed asset that...
Produced in partnership with Anne Fairpo
2nd Mar
Practice notes
VAT treatment of damages and compensation paymentsA damages or compensation payment may attract VAT. This depends on exactly what the payment is for....
2nd Mar
In-house
Practice notes
Taxation of gambling in the UKCoronavirus (COVID-19): in light of the coronavirus crisis, HMRC has announced a change to the way returns for General...
Produced in partnership with Carl Rohsler of Memery Crystal
1st Mar
Practice notes
VAT treatment of intermediaries, agents and disbursementsFor VAT purposes, an intermediary is a person who makes arrangements for, or facilitates, a...
Produced in partnership with John Fuszard of Sagars Accountants Ltd
2nd Mar
Practice notes
Tax—Finance Act 2022—progress through Parliament [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note...
1st Mar
Practice notes
Taxation of UK LLPsA UK limited liability partnership (LLP) is a body corporate for company law purposes, but is generally taxed as though it were a...
1st Mar
Practice notes
Transfer pricing and private equity transactionsIP COMPLETION DAY: The Brexit transition period ended at 11pm on 31 December 2020. At this time...
Produced in partnership with Batanayi Katongera of Macintyre Hudson
2nd Mar
Practice notes
What is a trade for tax purposes?A company is subject to corporation tax on the profits of its trade or trades in accordance with the rules found in...
1st Mar
Practice notes
Taxation of trading profits—basis, receipts and deductionsOnce a company has established that it has a trade (for which see Practice Note: What is a...
2nd Mar
Practice notes
Partnerships and VATA general partnership is treated, for VAT purposes, as though it were a separate taxable person.This note is about:•the nature of...
2nd Mar
Practice notes
Types of lendingOverdrafts, term loans and revolving credit facilitiesThree common types of loan facility are:•overdrafts•term loans, and•revolving...
2nd Mar
Practice notes
Ordinary share capital—what it means and why it matters for UK tax purposesThe concept of ordinary share capital is important for UK tax purposes....
Produced in partnership with Michael McGowan
1st Mar
Practice notes
Corporation tax loss relief—trading lossesA company that has incurred a trading loss in an accounting period can, in general, use that loss by:•making...
1st Mar
Practice notes
Tax issues on a scrip or stock dividendWhat is a scrip dividend and why do companies make them?A scrip dividend, also referred to as a scrip or stock...
1st Mar
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