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From 28 June 2022, the leaseholder protections on building safety costs in England have come into effect.
Guidance about cost of living related financial difficulties in charities.
Tax and reporting rules for employers who make assets available to employees
Find out about tax avoidance schemes used by owner managed companies to fund education fees.
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
Find out about the legal background to expenses payments and benefits received by directors and employees.
If you’re a company, find out if you can claim full expensing or the 50% first year allowance on plant or machinery costs.
When and how to account for VAT when you transfer a business as a going concern (TOGC).
How we assess issues of potential regulatory concern
Business expenses you can claim if you're self-employed
How to tax employee expenses for entertaining clients.
This guidance sets out further information about what you, the leaseholder, do and do not have to pay for remediating a building safety defect via your service charge.
How to work out the balancing charge when you dispose or sell plant or machinery after claiming full expensing or 50% first year allowances for them.
Find out more information on expenses, payments and benefits that are non-taxable.
Check whether you'll have to pay to replace cladding or to fix other safety problems with your building.
Don’t include personal or financial information like your National Insurance number or credit card details.
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