In most cases, individuals hold cryptoassets (such as Bitcoin) as a personal investment, usually for capital appreciation in its value ...
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HMRC’s online guidance note for residence, domicile and the remittance basis: RDR1 is intended for UK residents and non-residents and ...
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The Construction Industry Scheme (CIS) is a set of special rules for tax and National Insurance for those working in ...
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We would like to remind readers that existing legislation is in place to ensure that COVID support grants are treated ...
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When an employee incurs costs for the provision of mobile phones to employees it is important to understand the correct ...
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HMRC has begun sending the annual tax credit renewal packs to some 2.5 million tax credit claimants and is encouraging ...
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A new scheme, aptly named Breathing Space, was launched 4 May 2021. Breathing Space will give those facing financial difficulties ...
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A salary sacrifice arrangement is effectively an agreement to reduce an employee’s entitlement to cash pay, usually in return for ...
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HMRC must be informed when a non-trading or dormant company starts trading again and becomes active for Corporation Tax. Companies ...
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The transfer of a business as a going concern (TOGC) rules concern the VAT liability of the sale of a ...
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As with Income Tax personal allowances, taxpayers have an annual exempt amount for Capital Gains Tax (CGT) which is forfeited ...
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If you have taxable income of less than £17,570 in 2021-22 you will have no tax to pay on interest ...
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In a surprise weekend announcement, the Housing Secretary Robert Jenrick has revealed new plans for £150 million of funding to ...
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The government has confirmed, in its updated guidance on carrying out right to work checks during the coronavirus pandemic, that ...
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1 May 2021 - Due date for Corporation Tax due for the year ended 30 July 2020. 19 May 2021 ...
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The tax treatment of charities can be complex. Many charities trade either as part of their charitable interests or to ...
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Where an error on a past VAT return is uncovered, businesses have a duty to correct the error as soon ...
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HM Treasury has published a further Treasury Direction made under the Coronavirus Act 2020, ss. 71 and 76, which modifies ...
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If you are self-employed as a sole trader or as a partner in a business partnership, then you must keep ...
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The new Recovery Loan Scheme was launched on 6 April 2021. The new scheme allows businesses of any size to ...
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