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Commentaries
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Documents
Special Reports
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Documents
Professionally drafted, regularly updated documents each with its own “how to use” introduction
Most recently updated/added
Capital gains tax
Business asset disposal relief checklist
Updated
Inheritance tax
IHT fall in value relief for shares checklist
New
Capital Allowances
Fixed asset register
New
Tax
(207)
Administration
Capital Allowances
Capital gains tax
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Documents Directory
A
B
C
D
E
F
G
H
I
L
M
O
P
R
S
T
V
A
Agent (Tax)
VAT - specific circumstances
Authorised to act for business in dealings with HMRC
Agriculture
Trading activities
Averaging profits
Herd basis
VAT issues
Agricultural flat rate scheme
Appeals and disputes (Tax)
General principles
Reviews and appeals - main entry
Income tax
Main entry
VAT
Issues relating to VAT
Surcharge assessment
B
Benefit in kind
Non-taxable benefits
Main entry
PAYE and NIC
Payrolling benefits
Specific situations
Salary sacrifice
Taxable benefits
BIKs taxable on all employees - main entry
Buildings
Capital allowances
Distinction between buildings and plant and machinery
Stamp taxes
General principles of SDLT
VAT
Work done on existing buildings
Business property relief
Inheritance tax
Eligible property
C
Capital allowances
Asset types
Capital gains
Administration
Due date for payment
General principles
Allowable expenditure
Basic computation
CGT losses
Disposal proceeds
Reliefs
Entrepreneurs' relief
Gift relief
Rollover relief
Specific types of asset
Debts and loans
Negligible value assets
Specific types of disposal
Compensation receipts
No gain/no loss disposals
Part disposals
Car
Income tax
Benefit in kind - main entry
Mileage allowance for use of employee's own vehicle
Provision of fuel
VAT
Availability of input tax deduction
Cash basis
Property income
Mandatory use of cash basis
Chargeable gains
General principles
Disincorporation relief
Children
Childcare
Childcare and workplace nurseries
Close companies
General principles
Loans to participators
Company (Tax)
General principles
Calculating the liability to corporation tax
D
Death
Inheritance tax
Alteration in distribution of death estate
Directors (Tax)
Corporation tax
Deductibility of remuneration
Distributions (Company law)
Ability to make distribution
Distributable profits
Distributions and dividends (Tax)
Corporation tax
Distributions - main entry
Income tax
Non-refundable tax credits and computation of taxable income
Domicile
Capital gains tax
Allowable losses
Inheritance tax
Domicile and deemed domicile
Domicile election
E
Earnings
Benefits in kind
Main entry
Employment
Employment expenses
General rules relating to expenses
Travel and subsistence
Working at home
Employment income
Inducement payments
Employment status
Employed or self-employed
Enquiries
Corporation tax
Main entry
Income tax
Main entry
Record keeping
Enterprise investment scheme
Income tax
Conditions for relief
Qualifying company
Seed enterprise investment scheme
Withdrawal of relief
Entrepreneurs' relief
Capital gains tax
Main entry
Error and mistake
Incorrect returns and documents
Correcting a VAT error
VAT
Misdirection by HMRC
Employment terms
Specific terms
Pay in lieu of notice
F
Fall in value relief
Inheritance tax
Family
Divorce and dissolution of civil partnership
Connected persons for CGT
Relatives
Payments to family members employed in a business
Spouse and civil partner
Tax treatment - main entry
Fixed asset investments
Measurement/valuation
Summary
Flat rate schemes
Main scheme
Leaving the scheme
Main entry
Furnished holiday lettings
Capital gains tax
Qualifying activity for rollover relief