Publications

Cash Basis for the Self-Employed

30th April 2018

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

Charitable Giving

30th April 2018

If you are thinking of making a gift to charity, this factsheet summarises how to make tax-effective gifts. […]

Child Benefit Charge

30th April 2018

The High Income Child Benefit charge applies to a taxpayer who has income over £50,000 in a tax […]

Enterprise Investment Scheme (EIS)

30th April 2018

The purpose of the Enterprise Investment Scheme (EIS) is to help certain types of small higher-risk unquoted trading […]

Individual Savings Accounts

30th April 2018

Successive governments, concerned at the relatively low level of savings in the UK economy have over the years […]