Documents for Business

In excess of 1,000 customisable documents covering every conceivable business issue.
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Claim for relief for damaged asset

Capital gains tax may be payable on capital sums which derive from assets. For example, compensation payable to you for damage to an asset. However, if you use the amount received to repair or restore the asset, you might be entitled to defer the tax... Read more

Letter notifying reduction of EIS relief

Letter notifying EIS relief clawback event If you make a qualifying investment under the enterprise investment scheme (EIS), there are a number of things that can happen during the minimum holding period that lead to relief being reduced or fully wit... Read more

Pay in lieu of notice clause

Pay in lieu of notice clause In 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 need to weigh up... Read more

Option for special method of cost apportionment

If you sell a piece of land which is part of a larger estate, a little known concession could save you some tax. General rule The general rule for any part disposal of an asset is that the amount of the original cost attributable to the part sold is ... Read more

Cars and car allowances policy

Cars and car allowances policy You only need a policy statement on company cars or car allowances if you actually provide your employees with them. If only a couple of employees have company cars, you might find it easier to include the provision in ... Read more

EIS relief claim

When 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 - generally When y... Read more

Claim for capital loss outside self-assessment

If you sell an asset for less than its base cost, you have a capital loss on your hands. How can you ensure you don't miss out on utiliisng it? Losses - generally When you sell capital assets - like shares - for less than you paid for them, you end up... Read more

Disincorporation relief claim

Given 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 avoid a tax charge. disincor... Read more

IHT spouse's domicile election

If 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 letter. restricted spouse exemp... Read more
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