There are special tax reliefs for pre-trading expenses that are incurred before a business starts trading. These could include expenses that are required to help a business prepare for trading such […]
Historically, the term bed and breakfasting (sale and repurchase) of shares referred to transactions where shares were sold and then bought back the
There are special rules which limit the ability to change your company’s year-end date. A company’s year-end date is also known as its ‘accounting reference date’ and is historically set […]
There are various methods at your disposal to reduce or delay the amount of Capital Gains Tax (CGT) when you sell a property that has been used for
The cash basis scheme helps sole traders and other unincorporated businesses benefit from a simpler way of managing their financial affairs. Landlords can use the cash basis when recording income and […]
There are special rules that must be followed when you sell an asset on which capital allowances have been claimed. Capital allowances is the term
Distance selling is the term used to describe supplies of delivered goods from one EU Member State to a customer in another member state who is not
If you are an employee that needs to buy substantial equipment to use as part of your employment you may be able to claim tax relief. In most cases
