Resource Centre

Kevin Johns

Taxation of the Family

Individuals are subject to a system of independent taxation so husbands and wives are taxed separately. This can give rise to valuable tax planning opportunities. Furthermore, the tax position of any children is important.

Stamp Duty Land Tax

SDLT is payable by the purchaser in a land transaction England, Wales and Northern Ireland.

Small Company Accounting

The extent of the change will vary on a company by company basis. It will depend upon the nature of the company’s activities and the types of assets which it has.

Capital Gains Tax

A capital gain arises when certain capital (or 'chargeable') assets are sold at a profit. The gain is the sale proceeds (net of selling costs) less the purchase price (including acquisition costs).

Capital Allowances

The cost of purchasing capital equipment in a business is not a revenue tax deductible expense. However tax relief is available on certain capital expenditure in the form of capital allowances.

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