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Guidance for local authorities on how to access the local government income compensation scheme for lost sales, fees and charges as a result of COVID-19.
How you should account for VAT on goods that are lost, stolen, damaged or destroyed.
Guidance for Police and Crime Commissioners on how to access the income loss recovery scheme for lost sales, fees and charges as a result of COVID-19.
Use form IHT35 to claim relief when you sell 'qualifying investments', that were part of the deceased's estate at a loss within 12 months of the date of death.
Use form IHT38 to claim relief if you're liable for Inheritance Tax on the value of land or buildings that were part of the deceased's estate if you sell the land or buildings at a loss.
Find out about the different types of HMRC penalties and how you can help your clients avoid them.
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
How to work out and claim Corporation Tax relief on trading losses.
Find out when your company may be charged a Corporation Tax penalty and how they are calculated.
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