Furnished holiday let qualifying tests
The furnished holiday let (FHL) rules allow holiday lettings of properties that meet certain conditions to be treated as a…
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The furnished holiday let (FHL) rules allow holiday lettings of properties that meet certain conditions to be treated as a…
A waiver of remuneration happens when a director or an employee gives up their right to salary or other cash…
There are two different ways of owning property jointly – as joint tenants or as tenants in common. The way…
Special tax rules apply to scholarships, which include exhibitions, bursaries or other similar education endowments. Provided certain conditions are met,…
Tax relief on business-related loans Subject to certain conditions and restrictions, tax relief will generally be available for interest paid…
It can make sense financially for directors of personal and family companies to borrow money from the company rather than…
A negligible value claim is a claim made by a taxpayer when an asset they own has become of negligible…
When you employ someone to work in your home, it is your responsibility to meet the employee's rights and deduct…
The meaning of goodwill for CGT purposes is complex. The term 'goodwill' is rarely mentioned in legislation and there is…
The tax rules on the deductibility of entertaining expenses are harsh and often misunderstood – the fact that the expenditure…
Self-employed – How to calculate your payments on account The deadline for filing the self-assessment tax return for 2018/19 is…
When deciding what to give as Christmas gifts, the possibility of triggering an unintended inheritance tax liability is not one…
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