At the beginning of July 2026, HMRC amended several pages of its Business Income Manual relating to business funding and specifically to the withdrawal of capital from unincorporated businesses (BIM45690…
Stamp duty land tax (SDLT) is payable on the purchase of a property in England or Northern Ireland. There are different rates for residential properties (with a 5% supplement applying…
Where a personal company is run from the director’s home, the payment of rent by the company for the use of the space can be a handy way of extracting…
The Community Infrastructure Levy (CIL) is a charge which can be levied by local authorities on new development in their area. The levy will only apply in an area where…