First year allowances currently provide an incentive for businesses to replace existing cars with electric versions. Matt Brown, associate director at RSM, explains the tax breaks
A complex series of transactions were central to whether a farming partnership existed in a recent tax tribunal case, raising important questions about ownership structure, explain Julie Butler and Libby James, Butler & Co
Businesses have one month left to submit import declarations through the Customs Declaration Service by 1 October, when it takes over from the Customs Handling Import and Export Freight (CHIEF) system.
HMRC has published the latest advisory fuel rates (AFR) for company car users, effective from 1 September 2022, increasing rates between one and three pence per mile
HMRC have provided additional details around the pause in research & development tax credit (RDTC) payments that occurred in April, and the delays in their processing times
Moving traditional tax software to the cloud improves productivity but forward planning and data control is critical, explains Russell Gammon, chief solutions officer at Tax Systems
In this week’s Q&A, Croner-i tax adviser Marsha Haywood examines whether an enterprise management incentive (EMI) scheme can be used when a joint venture company is involved
The pandemic has hit the value of tax relief paid out to the creative industries as total claims were £1.05bn, down nearly a third on the previous year
Structures and buildings allowances (SBAs) can be claimed for expenditure incurred on the construction of commercial buildings. Stephen Relf, deputy content manager – tax, Croner-i, explains how to claim the tax relief
In this week’s Q&A, Patrick O’Brien, tax adviser at Croner-i, considers the tax compliance issues when applying for stamp duty land tax group relief on bare land
In this week’s Q&A, Croner-i tax adviser Amaira Badat considers the capital gains tax (CGT) calculation for corporation tax purposes when selling trading premises
64% of Premier League footballers’ contracts now take a form which HM Revenue & Customs (HMRC) says is open to abuse, according to new analysis by multinational law firm Pinsent Masons