Rates and allowances
Written by Ray Coman
Tax rates are in constant variation as new Budgets and other regulations come into effect. In this area,are summaries of some of the more common rates and allowances that affect UK taxpayers
- Companies House
- Business tax guide
- Year end tax planning
- Tax relief on capital costs
- Spouse pension contributions
- Charity donations via the company
- Employed or Self-employed
- Flat rate scheme
- Profits extraction from company
- Director’s loan account
- Tax relief for goodwill
- IR35
- Franchises
- Sale of business as shares or as a trade
- Tax planning for small business acquisitions
- Reverse charge VAT in the construction sector
- The advantages of company over sole trader or partnership
- Company tax calculator
- VAT matters for small business
- Self-assessment
- Tax Returns: An overview
- Paying tax under self-assessment
- Tax Enquiries
- Penalties for late Tax Returns
- Penalties for tax errors
- Penalty for late notification
- Employment advantages
- HMRC check into Child Benefit omission from Tax Return
- Worldwide disclosure facility
- Making Tax Digital for VAT
- Making Tax Digital for Income Tax
- Business expenses
- Family and Personal
- Inheritance tax
- Inheritance tax exemptions
- Inheritance tax planning
- Insurance arrangements
- Trusts
- Business property relief
- Sucession planning
- Family business investment
- Inheritance tax domicile
- Trusts created by a Will
- Relevant property trust
- Gifts with reservation
- Pre-owned asset tax
- Residential nil rate band
- Transfer of nil rate band to spouse
- Rates and allowances
- Corporation tax
- Capital gains tax
- Individual savings account
- VAT
- Stamp duties
- Mileage allowance
- Enterprise investment scheme and Venture capital trust
- Research and development tax relief
- Advisory fuel rates
- National Insurance Contributions
- Income tax
- Inheritance tax rates
- Pension rates
- Car benefit charge
- Capital allowances
- Stamp duty
- National Minimum Wage
- Remittance basis charge
- Student loan recovery
- Property Stamp Taxes
- Residential Leases
- State pension
- Statutory Sick Pay
- Statutory maternity pay for contractors
- Archive
- Property taxation
- Property gains
- Principal private residence relief
- Principal residence tax planning
- Company and partnership property
- Trust property
- Stamp duty land tax on jointly owned property
- Income tax on jointly owned property
- Inheritance tax on jointly owned property
- Rent-a-room relief
- Taxation of interest on rental property
- Company rental property
- Personal loans to property investment company
- Lodger and guest house income
- Leasehold extension by tenant-owned company
- Let property campaign
- Capital gains
- Capital gains tax residence
- Capital gains tax and divorce
- Capital gains tax for non-resident homeowners
- Transfer of property into joint names
- Property Development Companies
- Badges of trade
- Company owned rental property
- Gains excluded from a Tax Return
- Non-resident capital gains tax
- Reporting capital gains on UK property
- Land
- Non-resident companies owning UK property
- Defer capital gains tax on leasehold extension or surrender
- Enterprise Investment Scheme
- Capital gains tax on share related pay
- Share remuneration
- Employment earnings
- Insurance and compensation
