Specialist Tax Regulatory Materials
ICAEW鈥檚 tax faculty has highlighted that HMRC鈥檚 guidance and tools for the tax treatment of the reimbursement of electricity costs for charging company-provided wholly electric cars conflicts with the law.
Jurisdiction(s): England, Northern Ireland, Scotland and Wales
BPR 鈥� trading and investment businessesIntroductionThe basic qualification rules for business property relief (BPR) are illustrated in the Flowchart 鈥� trading or investment business for BPR purposes.For an overview of BPR, see the BPR overview guidance note.Relevant business propertyThe main
What are connected companies for loan relationship purposes 鈥� practical approachBrief overview of the rulesThe loan relationships legislation applies to any 鈥榤oney debt鈥� arising from the lending of money entered into by a company, either as a lender or borrower. The rules are contained in CTA 2009,
Exemption 鈥� burial and cremationThis guidance note provides an overview of the VAT treatment of services that are provided in connection with the burial or cremation of human remains.VAT treatmentThe following services are exempt from VAT:鈥he disposal of the remains of the dead鈥aking arrangements
