Points to consider when valuing goodwill
Valuing goodwill is a complex process and there are many different methods which can be used and that vary from ...
Read More
Read More
Income excluded from a property business
HMRC publishes a list of income streams that are excluded from a UK property business. The list includes fishing concerns, ...
Read More
Read More
Business gifts
The rules for deciding whether a gift given in the course of business is deductible are complex. The rules for ...
Read More
Read More
Dividend tax increase announced
The 1,25% increase in NIC contributions from April 2022 will be mirrored by a similar increase in the tax charge ...
Read More
Read More
Post cessation receipts and payments
There are special rules for the taxation of post-cessation receipts and expenses after a trade has ceased. These provisions also ...
Read More
Read More
Apportionment and duality
When deciding whether an expense is allowed or disallowed it is important to consider that the expenditure must be incurred ...
Read More
Read More