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Draft Finance Bill 2019/20: Changes to Income Tax Share Loss Relief The Government published draft clauses to be included in the Finance Bill 2019/20, together with related consultations and response 
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Charity tax relief Charity tax relief – Background It is reported there has been a “steady decline” in the total amount of charitable donations. This is despite the availability of 
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Derry Supreme Court case – a technical overview Background – Derry Supreme Court case Earlier this week, the Supreme Court handed down its judgement in the Derry case. The decision 
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Badges of trade: is there are trading activity? Introduction – badges of trade Do not confuse the ‘badges of trade’ with the ‘badgers of trade’. Whilst the latter is an 
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Income tax relief cap Introduction Over many years, tax avoidance schemes have utilised the facility to offset various genuine tax reliefs against general or other income. For many years, this 
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Employee Ownership Trusts (EOTs); Definitions & Examples… What is an EOT? A Definition by Example New legislation surrounding Employee Ownership Trusts were brought in under Finance Act 2014 with the 
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Tax Efficient Giving & Charitable Foundations… To be a charity, an organisation must have purpose (or ‘aims’) all of which are exclusively charitable. A charity must also operate for the 
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Agricultural Property Relief: Don’t Take It For Granted Agricultural property relief (APR) provides a hugely valuable relief from inheritance tax for land used for agriculture. As such the securing and 
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The benefits of employee ownership Whilst times of economic uncertainty create business stress and no little anxiety, they arguably also concentrate the mind on the things which help businesses succeed.  
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What are capital allowances? A commonly asked question among UK businesses. Under the capital allowances regime, capital expenditure by companies on qualifying items can be claimed and offset against taxable 
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