Q. I've been going over some old tax returns to try to track down some capital losses. However, whilst doing this I've noticed that I missed including my considerable pension contributions off the 2018/19 return. From what I can see online, I've just missed the deadline to amend it. ...

Reference is usually made to a VAT-registered business. However, this is not quite correct as it is the person, either real or legal, that is actually registered. For example, where sole trader has a number of different business activities it is not possible to register them separately. Is ...

Most people give to charity in one form or another at some point. This could be by donating unwanted clothes, books, and so on to the local charity shop. They can also be a donation via a site like Just Giving, or they may be ongoing payments by ...

Since 1 April 2021, any non-UK resident purchasing UK residential property are liable to a 2% surcharge where the property is located in England or Northern Ireland, and cost more than £40,000. This applies to both individuals and companies. The definition of "non-UK resident" for the purposes of the surcharge has a ...

Finance Bill amendments Following the Budget in early March, the current Finance Bill was published on 11 March 2021. Since that date, a number of amendments have been made. Of the most significant, the following stand out in particular. A clause in Schedule 2 that explicitly included FHLs in the provisions ...