Community Infrastructure Levy – Beware!
The Community Infrastructure Levy (CIL) is a charge which can be levied by local authorities on new development in their area. The levy will only …
Is incorporation relief available to landlords?
Incorporation relief is a valuable relief that allows landlords to postpone the capital gains tax bill that may otherwise arise when transferring an unincorporated property …
SDLT and inter-spouse transfers
SDLT and inter-spouse transfers; Different taxes have different rules, and it is important to consider the full picture. Looking at one tax in isolation may …
Should your company buy your bike?
Should your company buy your bike? Getting around a city by bus, car or taxi can be frustrating, with traffic congestion often making journeys slow …
Phoenix companies: HMRC’s tougher approach to contrived insolvencies
In November 2025, the government announced a joint strategy involving HMRC, the Insolvency Service and Companies House to crack down on what is termed ‘contrived …
Side hustles, online selling and the trading allowance: What you need to know?
Online selling and the trading allowance Whether you sell unwanted items on eBay or Vinted, rent out a property on Airbnb, freelance through online platforms, …
VAT on gifts and samples
Businesses which give away free gifts or samples need to be aware of the VAT implications to ensure that they account for VAT correctly.(VAT on …
How to reduce your employer’s Class 1 National Insurance bill
Employer’s Class 1 National Insurance is a significant cost for employers, being charged at 15% on earnings over the relevant threshold. However, there are some …
Phased introduction of mandatory payrolling
Mandatory payrolling was due to come into effect from 6 April 2027. However, it has now been announced that the introduction will be phased in, …
How is relief given for pension contributions?
Pension contributions benefit from tax relief. However, the amount of the relief is capped at the lower of 100% of earnings (or £3,600 where this …
Approved mileage allowance payments
The approved mileage allowance payments (AMAP) system allows employers to make tax-free mileage allowance payments to employees who use their own vehicles for work. The …
How to claim relief for excess interest
Landlords running an unincorporated property business obtain relief for excess interest and finance costs incurred in relation to residential lets (including holiday lets) as a …
