If you have clients that have been adversely affected by the new 'limited cost trader' test that was introduced on 1 April 2017, you should consider whether it will be more

Currently, capital gains on the sale of residential property in the UK are reported on the self-assessment tax return and the total capital gains tax liability for the tax year […]

From 1 April 2020, nearly three million workers are set to benefit from increases to the National Living Wage (NLW) and minimum wage rates for younger workers, according to estimates […]

Topic: Year-end checking of directors’ NICs To prevent manipulation of the NIC earnings period rules to reduce contributions, directors liable to Class 1 contributions will have an annual earnings period, […]

Topic:- Advisory and approved fuel rates – What are they and how are they claimed? The subject of allowable mileage rates for tax purposes often causes confusion as different rules […]

From 6 April 2020, new appropriate percentage bands – and new lower charges for zero-emission mileage vehicles – will apply for company car tax purposes. From the same date, the […]

The trivial benefits exemption allows employers to provide employees with low cost benefits free of tax and National Insurance and any reporting obligations. For the purposes of the exemption, a […]

In Wolf-Henning Peters (Peters)(C-700/17), the Court of Justice of the EU (CJEU) concluded that certain medical diagnostic services provided by a doctor to a laboratory could qualify for VAT exemption. […]

1 February 2020 – Due date for Corporation Tax payable for the year ended 30 April 2019.

19 February 2020 – PAYE and NIC deductions due for month ended 5 February 2020. (If you

The 6 April 2020 will see a seismic change in the deadline for UK residents that sell a residential property when Capital Gains Tax (CGT) on the sale is due. Currently, the due

A recent County Court case serves as an important reminder to comply with the requirements to preserve and maintain proper company accounting records. The case concerned a fast

The Government has announced that a new 50 pence coin entered into circulation on 31 January to mark the UK’s departure from the European Union. The new coin, which was