How ISAs work
An ISA is a tax exempt savings account available to UK residents. Whilst the amount invested in an ISA does…
Clear, practical guidance on UK tax for individuals, landlords and businesses, covering everyday obligations, planning opportunities and important deadlines.
Recent articles from this topic and all its specialist areas.
An ISA is a tax exempt savings account available to UK residents. Whilst the amount invested in an ISA does…
There are a number of reasons why a taxpayer is required to complete a self assessment return. This includes if…
Entrepreneurs' Relief (ER) can be a valuable relief when selling your business, your shares in a trading company or your…
One of the Autumn Budget 2018 measures was the introduction of a new structures and buildings allowance (SBA). The SBA…
The rent-a-room scheme is a set of special rules designed to help homeowners who rent-a-room in their home. The current…
A tax credit for certain qualifying expenditure incurred by a qualifying company on R&D activities is provided for under section…
Under Section 1085 of the Taxes Consolidation Act, 1997 claims to a number of reliefs are restricted where tax returns…
The majority of gifts made during a person's life are not subject to tax at the time of the gift.…
The cost of a staff party or other annual entertainment is generally allowed as a deduction for tax purposes. If…
There are special rules concerning the payment of Capital Gains Tax (CGT) on the sale of personal possessions also known…
The Annual Tax on Enveloped Dwellings (ATED) came into effect from 1 April 2013. The tax applies to certain Non-Natural…
The artificial separation of businesses is where two or more businesses are split, and each 'separate' entity operates below the…
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