Briefings

  • What is Split Year Treatment? And when does it apply?

    We explain what Split Year Treatment is and outline the eight scenarios when it might apply for a particular tax year.
  • Taxes made easy

    Practical tax tips to guide you through the tax system and help you plan to minimise your liability. Please use this guide to identify areas where you could take action then contact us for advice and to discuss the most appropriate way forwards.
  • Social investment tax relief

    Social investment tax relief

    The Relief’s objective is to encourage private investment to plug the gap in funding that commercial investors and lenders were unwilling to supply to trading ventures with social objectives.
  • Main Residence Relief from Capital Gains Tax

    Main Residence Relief from Capital Gains Tax

    Main residence relief goes back to the introduction of Capital Gains Tax (CGT) in 1965. Contained as it is in just seven sections in the legislation, it has been the subject of a number of decided cases in the Courts – and of a rather greater number of pronouncements on their practice from Her Majesty’s Revenue and Customs (HMRC).
  • Non-UK domiciled individuals

    Non-UK domiciled individuals

    From April 2017 legislation has made substantial changes to the tax regime applying to individuals who are UK resident but whose origins are outside the UK.
  • Reporting Employment-Related Securities and Options to HMRC

    Companies have an obligation to report to HMRC certain transactions involving shares, securities and options, each tax year on an online Employment Related Securities’ (ERS) Return.
  • Forms P11D: Reporting Benefits in Kind to HMRC

    Forms P11D must be completed for all directors and all employees if they receive any benefits in kind or reimbursement of expenses which were not incurred wholly, exclusively and necessarily for business purposes.
  • Budget Summary - Spring 2017

    The Chancellor Philip Hammond presented the last Spring Budget on Wednesday 8 March 2017.
  • Tax Tables - 2017/18

    This document is only available as a pdf.
  • Brexit and VAT

    VAT was introduced into the UK as a condition of joining the European Economic Community (EEC) which has evolved into the European Union (EU). Hypothetically VAT could be abolished if the UK leaves the EU. However, most people consider that an abolition of VAT is so unlikely that it can be discounted as a possibility.
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