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Find out about the legal background to expenses payments and benefits received by directors and employees.
How to claim R&D expenditure credit (RDEC) for Corporation Tax relief on your company's R&D, if you’re a large company or small and medium-sized enterprise.
How to tax employee expenses for entertaining clients.
Business expenses you can claim if you're self-employed
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Tax and reporting rules for employers who make assets available to employees
Find out how to account for VAT on entertainment provided by your business.
Tax and reporting rules for employers providing social functions, including annual parties, for employees
Find out information about employee incidentals overnight expenses for business travel.
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Tax and reporting rules for employers who meet or reimburse an employee's expenses - scale rate payments round sum allowances (RSA)
Find out more information on expenses, payments and benefits that are non-taxable.
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
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