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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.
Find out if you could claim the cost of training as an allowable business expense if you are a self-employed individual.
What travel expenses qualify for tax relief.
Find out about travelling and subsistence expenses for an employee's spouse when they accompany them on business trips.
As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance (NI) payments
Find out about the tax treatment of other types of travel and related expenses such as training courses, removal expenses, car parking and overnight expenses.
Find out about exemptions for paid or reimbursed expenses that were previously covered by a dispensation.
Find out the VAT liability for supplying ships, trains, aircraft and associated services in the UK.
Tax and reporting rules for employers providing accommodation for employees
This guidance outlines the obligations that the leaseholder protections in the Act place onto building owners, right-to-manage companies, resident management companies and named managers.
Tax and reporting rules for employers providing company cars, including fuel
How to use a cost effectiveness analysis to evaluate your digital health product.
Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses
How to account for VAT on vehicles and fuel you use for your business.
Find out more information on relocation expenses and benefits that qualify for exemption.
How to account for VAT on services when a vehicle, ship or aircraft is provided, together with a driver or crew for the transport of goods.
Tax and reporting rules for employers providing entertainment for clients
Find out about the legal background to expenses payments and benefits received by directors and employees.
Provides guidance on cost recovery by the Planning Inspectorate and public authorities enabled by Regulation 2A and Regulation 12A of the Infrastructure Planning (Fees) Regulations 2010.
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