It may be desirable to sell some or all of a garden or the land attached to a residence separately from the residence itself. Where this is on the cards, […]

A resident and domiciled person in the UK is liable to UK tax on their worldwide income. Consequently, if they have overseas property that they rent out, any rental profits […]

Suppose you provide your services to an end client through your limited company or other intermediary. In that case, you may fall within the scope of either the off-payroll working […]

A sole trader or partnership business may lose money for several reasons—not necessarily because it is not doing well. A company can be operationally successful but report losses due to […]

A property rental business will have a start date, and it is important to know when this is. A landlord will normally undertake some preparatory work before letting their first […]

Scammers are becoming increasingly adept at fooling people. A favored tactic is a letter, text, or email purporting to be from HMRC, often promising a tax refund in exchange for […]

Following the pandemic, flexible working hours are on the increase. This shift has given employees the legal right to request flexible working from the first day of their employment. However, […]

The current tax regime for furnished holiday lettings has several advantages, including the ability to deduct interest and finance costs in full when calculating the taxable profit. This enables the […]

There are various reasons why a person may not have told HMRC about the tax they owe, ranging from a simple oversight to deliberate tax evasion. Regardless of the reason, […]

Over the past few years, tax enquiries aimed at identifying and correcting errors or deliberate under-reporting in tax returns have increased. HMRC generates substantial revenue from all compliance activities and […]

No tax charge arises regarding providing a nursery place for an employee’s child at a workplace nursery provided that the associated conditions are met. Unlike the exemptions for childcare vouchers […]

Where a landlord makes a loss on their property rental business, the options for using that loss are limited. The rules depend on whether an unincorporated landlord or a company […]