Autumn Budget 2021 reset the capital gains tax (CGT) clock for payments on disposals of UK land and property.
HMRC sets sights on cryptoassets
For proof that cryptoassets are high profile, see Collins Dictionary’s 2021 word of the year. It’s NFT – non-fungible token.
Gift Aid and the 5 own goals to avoid
There’s no doubt that Gift Aid is good for charities. Latest statistics reveal that the average Gift Aid donor gives £360, though Northern Ireland […]
The Tooth v HMRC case and two takeaway messages
A complex Supreme Court case in 2021 ended in taxpayer victory and we offer two takeaway messages.
A summary of pension changes
Our round up of pensions news highlights a number of changes you should be aware of.
Tax free benefits for directors and employees
And it’s not too good to be true. Don’t be put off by the technical name. What are called ‘trivial’ benefits, are far from […]
The research and development myth busted
Research and development (R&D). It’s what other people do. Right? The answer is, not necessarily. Many companies carry out R&D without realising that their […]
Why timing matters for your capital spend
Getting the maximum tax benefit from capital spending often involves a balance of considerations, and timing can be critical to the outcome. We look […]