Documents for Business

In excess of 1,000 customisable documents covering every conceivable business issue.
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Employee contract pay in lieu of notice clause

Employee contract pay in lieu of notice clauseIn the absence of an express payment in lieu of notice clause, you don't have the contractual right to terminate employment summarily upon making such a payment. This doesn't mean you can't do it, but you do... Read more
 
 

Option for special method of cost apportionment

Option for special method of cost apportionmentIf you sell a piece of land which is part of a larger estate, a little known concession could save you some tax.General ruleThe general rule for any part disposal of an asset is that the amount of the or... Read more
 
 

EIS relief claim

EIS relief claimWhen you make a qualifying enterprise investment scheme (EIS) investment, you have the right to offset the income tax relief against your tax bill for the year before you made the investment. How can you make this claim?EIS relief - g... Read more
 
 

Notifying HMRC of a capital loss outside self-assessment

Notifying HMRC of a capital loss outside self-assessmentIf you sell an asset for less than it cost you will have made a capital loss.Usually a capital loss is claimed on your self-assessment tax return. If you don't complete a tax return you can notif... Read more
 
 

Disincorporation relief claim

Disincorporation relief claimGiven repeated attacks on the tax benefits of running a business through a company, you might decide to disincorporate. If you do this before 5 April 2018, you can use this claim form to secure disincorporation relief and... Read more
 
 

IHT spouse's domicile election

IHT spouse's domicile electionIf you are married to a UK domiciled person, but you are non-UK domiciled, the intraspouse exemption for IHT is restricted. However, it's possible to make an election that removes this restriction using our new template le... Read more
 
 

Reducing self-assessment payments on account letter

Reducing self-assessment payments on account letterIf you're in the self-assessment system you might be required to make payments on account of each year's tax liability.  However, where you expect your tax liability to be lower than the payments on a... Read more
 
 

Claim for private residence relief to apply to a former home

Claim for private residence relief to apply to a former homeWhen a marriage fails, tax planning is vital and sometimes urgent or avoidable tax liabilities can arise. An example of this is capital gains tax and the matrimonial home. Where one spouse (... Read more
 
 

Claim to adjust base cost for part disposal of land

Claim to adjust base cost for part disposal of landWhen selling a small part of a piece of land you are still liable for capital gains tax (CGT). However, if conditions are met, you can make a claim under s.242 Taxation of Chargeable Gains Act 1992 t... Read more
 
 

Election to be treated as domiciled in the UK

Election to be treated as domiciled in the UKWhere a married couple or civil partners consist of a UK domiciled individual (UK-dom) and a non-UK domiciled (non-dom) individual, there is a restriction on the amount that any transfers between them will... Read more
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