The Chancellor Rishi Sunak presented his second Budget on Wednesday 3 March 2021. In his speech he stated his Budget 'meets the moment...

Summary: Comes into effect 1 March 2021 Applies to payments subject to CIS that would normally be charged at standard (20%) or reduced...

The Governments plan to support businesses and viable jobs over the next 6 months

Reporting low emission vehicles – Changes from April 2020 From 6 April 2020, new appropriate percentage bands – and new lower charges for...

Grounds and gardens for SDLT Stamp duty land tax (SDLT) on residential property also applies to land that form the garden or grounds of...

Landlords will often use their car for the purposes of their property rental business. Where they do so, they are able to claim a...

There are two different ways of owning property jointly – as joint tenants or as tenants in common. The way in which the property is...

When and how to incorporate Over the last decade, corporation tax rates for most companies – irrespective of size - have fluctuated...

Worthless assets and negligible value claims Where an asset has been lost or destroyed or the value of the asset has become negligible,...