The government has changed the grant scheme for zero-emission vehicles to remove more expensive models from the list, and pushing lower price electric cars as grant is cut by 40%

With the residence nil rate band (RNRB) to remain fixed until April 2026, now is the time for clients to review their existing wills and consider inheritance tax (IHT) opportunities to take advantage of this valuable exemption, says Flora Nelmes, associate, Hunters Law

In our regular Q&A series, Croner Taxwise tax advisor Tom Butt considers the rules around stamp duty compliance when looking to organise a capital reduction demerger of a limited company

In this month’s exclusive Accountancy Daily CPD module, we look at the corporation tax loss carry back rules, which have been temporarily extended from 12 months to three years due to the pandemic

In our handy guide to tax filing deadlines, we provide an at-a-glance guide to key dates from the deadline for PAYE electronic payments to filing corporation tax returns for accounting periods ended 31 December 2020

Supplies of land are usually exempt from VAT unless the landowner has opted to tax the land, in which case the supply is standard rated, but there are exemptions, explains Julie Butler FCA

For non doms it is important to consider the levels of the remittance basis charge and when the application of the deemed domicile rules means that a claim for the remittance basis is no longer possible, warns Croner-i tax writer Laura Burrows

Converting a business from sole trader status to incorporated company has some tax advantages, but it is important to consider the interplay of capital gains tax rules, explains Stephanie Webber, tax writer at Croner-i

 Royal Dutch Shell is to move its tax residence, hold its board and executive committee meetings, and locate its chief executive and chief financial officer to the UK

The Finance Bill 2021-22 has been published, legislating for tax changes announced by the Chancellor at last week’s Budget

The rising tax burden means that the UK is currently ranked 22nd out of 37 OECD countries in the International Tax Competitiveness Index, released by the US-based Tax Foundation

Hayden Bailey, private client partner at Boodle Hatfield considers some of the pros and cons of individuals paying themselves dividends from their company, as well as the risks involved