Issue : Vol 192, Issue 4915

No rabbits from the chancellor’s hat

Read the small print

Positive move

How big is a whole?...

Wedding plans

Nimesh Shah boils down this year's Autumn Statement.

What is rollover relief and how does it work?

TCGA 1992, s 125

Builder Bob

PAYE underpayment

VAT pitfalls

Mitigating tax on incorporation. Our client is a sole trader with an April year end. If the sole trader does nothing in the 2023-24 transition period, they would be taxed on the normal 12 months...

Investment zoneThe government has launched England’s third investment zone in West Yorkshire, focused on Huddersfield, Bradford and Leeds. The chancellor also confirmed that the investment zones...

The government has announced the rates of the national living wage (NLW) and national minimum wage (NMW) which will come into force from April 2024. In doing so, it has accepted in full the...

HMRC has announced new fuel rates for company cars. They apply to all journeys on or after 1 December 2023, until further notice.For one month from the date of change, employers may use either the...