Annual Investment Allowance - This factsheet covers what AIA is, claiming AIA and selling the underlying asset, reducing your AIA claim, when is AIA not available, investment decisions and other issues to consider.
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Business Structure
Business Structure - This factsheet covers business risks, sole traders, partnerships, limited liability partnerships, companies limited by guarantee and limited …
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Cash basis accounting for tax
Cash basis accounting for tax - This factsheet covers when the cash basis may not be suitable for your business, …
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Capital Gains Tax (CGT)
Capital Gains Tax - This factsheet covers when CGT is payable, how much is payable on chargeable gains, making a …
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