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Chartered accountants and professional business advisers

Making the move to Cloud Accounting

Many businesses are moving to online accounting as it brings a number of practical benefits and helps compliance with making Tax Digital

UK Establishment v UK Subsidiary

A non-UK company which intends to trade in or from the UK must decide whether to incorporate a UK subsidiary or to trade via a branch

New Capital Requirements for Investment Firms

The FCA in conjunction with the EBA has finalised guidance on a major overhaul of capital requirements for investment firms.

Non-domiciliaries’ income & gains

The Finance (No. 2) 2017 has brought yet more changes to the tax position of those resident in the UK but not domiciled

The nil-rate bands for inheritance tax

With the average value of property so high many more people have found themselves affected by inheritance tax

Pension Taxation

Since the so-called simplification of pension taxation from 6 April 2006 (‘A-Day’), there has been a welter of changes

UK Real Estate Taxes

An overview of UK taxes on an individual neither resident nor domiciled in the UK who acquires, holds and/or disposes of UK real estate

Structures and Buildings Allowances (SBAs)

SBAs are at a flat annual rate of 2% of the cost of constructing new non-residential structures and buildings and new conversions or renovations after 28 October 2018

Pre-owned assets charge

Income tax on UK resident individuals who enjoy benefits derived from what is now described as ‘property previously enjoyed’

Financial Services Update - April 2019

Brexit, MIFID IT systems reporting, COREP, and more

Taxation and Divorce

By planning a divorce settlement carefully, it should be possible to minimise the tax cost of transfers under the divorce settlement

Research & Development

Research and Development (R&D) relief was introduced to encourage companies to invest in the advancement of technology and science

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