The settlement legislation seeks to ensure that, where a settlor has retained an interest in property in a settlement, the
HMRC’s VAT Notice 709/3 entitled 'Hotels and holiday accommodation' explains how supplies by hotels and similar establishments such as motels,
The 'badges of trade' tests, whilst not conclusive, are used by HMRC to help determine whether an activity is a
If you have taxable income of less than £17,570 in 2023-24 tax year you will have no tax to pay
In general, there is no Capital Gains Tax (CGT) on a property which has been used as the main family
The majority of gifts made during a person's life, including gifting a home, are not subject to tax at the
The Chancellor of the Exchequer, Jeremy Hunt, has delivered his Autumn Statement to the House of Commons. The government continues
UK motorists will be protected at the pumps under tough new powers that will shine a light on any attempt
The government has announced £4.5 billion in funding for British manufacturing to increase investment in eight sectors across the UK.
HMRC’s internal manuals provide some useful information on the definition of a business repair. This is important because it is
There is a benefit-in-kind (BiK) trivial exemption that applies to small non-cash benefits like a bottle of wine, or a
After the end of its financial year, a private limited company must prepare full annual accounts and a company tax