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Bad debts

Corporation tax

Impairment losses and loan relationships

Intangible assets code

Whether deductible expenditure for corporation tax

VAT

General rules for VAT

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Written off and retail schemes

Benefit in kind

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Historical distinction between lower paid and relevant employees

What is a BIK

Non-taxable benefits

Main entry

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PAYE and NIC

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Treatment for Class 1A NIC liability

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Participator in close company (CT)

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BIKs taxable on all employees - main entry

BIKs which historically were only taxable on relevant employees - main entry

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Summary

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Borrowing (Company law)

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Main entry

Buildings

Annual tax on enveloped dwellings

Main entry

Capital allowances

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Business premises renovation allowances

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Plant which is an integral feature of a building

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Annual tax on enveloped dwellings

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Trusts

Provision of maintenance funds for historic buildings

VAT

Capital goods scheme

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Land and buildings - general rules

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Work done on existing buildings

Business property relief

Inheritance tax

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Eligible property

Impact on fall in value relief

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Transfer apportioned to participators in close company

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Termination of interest in possession on death

Business type (Company law)

Unincorporated

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Corporation tax - Capital allowances - Plant and machinery - II. Pools - Allocation of expenditure - Special rate pool - Integral features - 4575

This category of plant includes the following: - electrical systems (including lighting systems); - cold water systems; - space or water heating systems; - powered systems of ventilation, air...

Commentaries / Tax Memo • 06.07.2020

Maximising capital allowances when moving premises

If your business is relocating to another premises, there might be an opportunity to bag some extra tax deductions or use them as a factor to negotiate a better price. What’s involved?

News & Advice / Tips & Advice Tax • 03.03.2020

9. Equipment attached to or used in buildings - Can a claim for CAs be made for a building?

Can a claim for CAs be made for a building?Generally, no CAs claims can be made for the cost of a building incurred before 29 October 2018, but it may be possible to make a claim for the fixtures...

Special Reports / Capital Allowances - Maximising Relief Claims • 11.12.2019