DIY housebuilders can reclaim the VAT on building materials that they buy and which are used in the construction of their home. Read this article to find out when a claim can be made and how.

Where a taxpayer or a married couple or civil partners have more than one residence they can choose which is their main residence for capital gains tax purposes. Read this article to find when a nomination must be made and when it can be varied.

A tax charge arises where a company car is available for an employee’s private use. Read this article to discover how to work out the taxable benefit applying for the 2024/25 tax year.

If your business is registered for VAT, you must keep certain records by law. Read this article to find out what records you must keep and for how long.

The VAT registration threshold increased to £90,000 on 1 April 2024 and the deregistration threshold to £88,000. Read this article to find out when you must now register for VAT and when you can deregister.

Read this article to find out when you need to pay tax and National Insurance if you have low profits from self-employment.

If you operate your business through a personal or family company, you will need to extract your profits to use them personally. Read this article to find out how to do this in a tax-efficient manner.

Read this article to find out about claiming for expenses incurred after a business has ceased trading.

Read this article to find out how 'whistle-blowers' help HMRC in reducing the 'tax gap'.

Read this article to find out the tax position of a business partnership should one of the partners die

Furnished holiday lettings currently benefit from a number of capital gains tax reliefs. Read this article to find out whether it would be advantageous to dispose of your FHL before the favourable tax regime comes to an end on 5 April 2025.

HMRC have revised their guidance on the deductibility of training costs incurred by the self-employed. Read this article to find out about the new rules.

Filing your 2023/24 tax return ahead of the 31 January 2025 online filing deadline can be advantageous. Read this article to find out why.

From 6 April 2024, the High-Income Child Benefit Charge trigger is increased from £50,000 to £60,000. The clawback rate is reduced from the same date. Read this article to find out about these changes and the move to household income from April 2026.

Read this article to find out how to make the most of your ISA allowance to earn tax-free savings income and also to learn about the new UK ISA.

Read this article to discover whether you will pay tax on the computer your employer allows you to use at home

Read this article to find out when you can deduct the cost of replacement domestic items in a residential let in calculating the profits of the property business.

HMRC have revised their view on the tax treatment of boiler upgrades. Read this article to find out what you need to do if you are now entitled to tax relief for the cost of a boiler upgrade.

Read this article to ensure that the entertaining or advertising expenses your business is paying are tax deductible

Read this article to make sure you are recording the VAT reverse charge correctly