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Weekly tax highlights ― 15 July 2024


Produced by a Tolley Owner-Managed Businesses expert
Owner-Managed Businesses
Guidance

Weekly tax highlights ― 15 July 2024


Produced by a Tolley Owner-Managed Businesses expert
Owner-Managed Businesses
Guidance
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  • 16 Jul 2024 10:10

Home/ Tolley Tax Guidance/ Owner-Managed Businesses / Topical issues

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Employment Tax

Company cars

Company carsIntroductionCompany cars are one of the most common taxable benefits. The rules for calculating the benefit are complex, and the reporting requirements are more onerous than most benefits. Company cars are covered by very specific legislation. Detailed guidance on each of the following

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Corporation Tax

Non-trading deficits on loan relationships

Non-trading deficits on loan relationshipsOverview of non-trading deficits (NTDs)When a company’s debits on its non-trading loan relationships and derivative contracts in an accounting period exceed the credits on its non-trading loan relationships and derivative contracts in the same period (the

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Trusts and Inheritance Tax

Holdover relief for disposals by trustees

Holdover relief for disposals by trusteesOverviewWhere a capital gain has been realised on an asset that has been disposed of and that disposal was not for full value (that is not in an arm’s length sale) then holdover relief may be available. This will happen when trustees appoint capital assets

14 Jul 2020 11:54 | Produced by Tolley Read more Read more