Business Resources

In order to help you, we have prepared a list of article which contain useful information. Browse our guides below:

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Articles on VAT and how it may apply

Group VAT Registration

VAT grouping occurs where two or more companies or limited liability partnerships are treated as a single taxable “person” for VAT purposes.  A VAT group

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VAT registered businesses act as unpaid tax collectors and are required to account both promptly and accurately for all the tax revenue collected by them.

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VAT Flat Rate Scheme

The flat rate scheme for small businesses was introduced to reduce the administrative burden imposed when operating VAT. Under the scheme a set percentage is

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Business Management Articles

Help for Business Startups


The issue of whether to run your business as a company or a sole trader or partnership is an important one. In this factsheet, we

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Allowable Expenses

We are often asked: “What expenses can I claim now that I am self employed?”. The rather glib answer is “anything that relates to your

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Savings & Investments

Venture Capital Trusts

Venture Capital Trusts (VCTs) are complementary to the Enterprise Investment Scheme (EIS), in that both are designed to encourage private individuals to invest in smaller

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VCT, EIS and SEIS Compared

The reliefs for Venture Capital Trusts (VCT), the Enterprise Investment Scheme (EIS) and Seed Enterprise Investment Scheme (SEIS) are similar in many respects, but there

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Tax-Free Childcare

The government has introduced a tax incentive for childcare, Tax-Free Childcare (TFC). Overview Under TFC the tax relief available is 20% of the costs of

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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)

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Personal Tax Guidance

Giving to Charity

Gift Aid Gift Aid is the main vehicle for tax-efficient giving to charities. It can apply to any donation whether large or small, regular or

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