Meaning of trade for tax purposes
The meaning of trade for tax purposes, often referred to as HMRC’s “badges of trade” test helps determine…
HMRC notices
- Budget Summary
- Business
- Business Support
- Capital allowances
- Capital Gains Tax
- Construction Industry Scheme
- Corporate Governance & Regulation
- Corporation Tax
- Duties
- Employee Benefits
- Employment & Payroll
- Employment Law
- Excise duties
- General
- Income Tax
- Inheritance Tax
- National Insurance
- Overseas personal tax issues
- Payroll
- Pension
- Personal
- Stamp Duty Land Tax
- Tax Diary
- Value Added Tax
Tax and property when you separate or divorce
When a couple separates or divorces, most attention focuses on the emotional and practical aspects. However, it is…
VCT and EIS changes
The new rules will allow companies to raise more capital under the following schemes although investors will need to…
Taxable & tax-free state benefits
While there are many state benefits available, it is not always clear which of these are taxable and…
Pay for imports declared via the CDS
If your business imports goods into the UK, it is important to be familiar with the Customs Declaration…
Claiming 4-years Foreign Income and Gains relief
The remittance basis of taxation for non-UK domiciled individuals (non-doms) was replaced with the new Foreign Income and…
