Tax and accounting rules are not identical and it is sometimes necessary to adjust the accounting profit to arrive at the profit for tax...

Private residence relief (PRR) removes the capital gains tax charge that would otherwise arise on a gain on the disposal of an only or...

On separation or divorce, it is common for one spouse to move out of the family home and for the other spouse to continue to live there....

HMRC have recently published a spotlight warning landlords to avoid schemes offering hybrid property arrangements that purport to save...

T he Approved Mileage Allowance Payment (AMAP) was introduced in 2002 as a statutory simplification to allow employers to make tax-free...

On 26 October 2023 one of the most significant pieces of company legislation came into being. The main thrust of the Economic Crime and...

The usual method of declaring employees’ benefits in kind and taxable expenses is via the annual P11D form submission. Employers can also...