Publications
Business Motoring – Tax Aspects
This factsheet focuses on the current tax position of business motoring, a core
consideration of many businesses. The aim […]
Capital Allowances
The cost of purchasing capital equipment in a business is not a revenue tax deductible expense. However, tax […]
Capital Gains Tax
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
The capital gains tax (CGT) exemption for gains made on the sale of your home is one of […]
Cash Basis for the Self Employed
We consider the optional rules which allow small unincorporated businesses to calculate their profits for tax purposes on […]