As companies grow, they often accumulate surplus funds, which may be invested in non-core assets, such as buy-to-let properties. For...

Formerly known as "Entrepreneurs' Relief" BADR applies when an individual makes a material disposal of a business asset or a disposal...

An Employee Ownership Trust (EOT) is a structure that enables businesses to be owned by their employees while offering significant tax...

R&D tax relief can provide significant financial support to businesses that undertake innovation activities and develop new processes,...

When an individual comes to or leaves the UK part way through a tax year, subject to certain conditions, the period can be split into...

When an individual acquires shares in their employer’s company for an amount less than their market value (MV), they are typically...

Double Tax Relief is an important mechanism that applies when tax is charged on the same income or capital gains in more than one country...

How an individual is taxed in the UK on their income and gains depends on their domicile and tax residence status. If an individual is UK...

A limited company will typically purchase its own shares when one or more shareholders wish to retrieve their initial investment and any...

Depreciation booked is not an allowable expense for tax purposes; instead capital allowances (that can be loosely described as ‘taxable...