Publications

Business Motoring – Tax Aspects

12th May 2023

This factsheet focuses on the current tax position of business motoring, a core
consideration of many businesses. The aim […]

Capital Allowances

13th May 2023

The cost of purchasing capital equipment in a business is not a revenue tax deductible expense. However, tax […]

Capital Gains Tax

12th May 2023

A capital gain arises when certain capital (or ‘chargeable’) assets are sold at a profit.
The gain is the […]

Capital Gains Tax & the Family Home

12th May 2023

The capital gains tax (CGT) exemption for gains made on the sale of your home is one of […]

Cash Basis for the Self Employed

13th May 2023

We consider the optional rules which allow small unincorporated businesses to calculate their profits for tax purposes on […]