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 ...
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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, ...
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Business gifts

The rules for deciding whether a gift given in the course of business is deductible are complex. The rules for ...
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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 ...
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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 ...
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Apportionment and duality

When deciding whether an expense is allowed or disallowed it is important to consider that the expenditure must be incurred ...
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