Watch out for long warranty periods in deals!

The issue Nearly all business sales will include warranties. A warranty broadly means that a seller states that something is or…

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Capital allowances on websites

The issue Website costs can be significant and are often capitalised in a company’s accounts. Traditionally HMRC has viewed such capital…

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Deathbed tax planning from HMRC!

GAAR HMRC’s guidance on the tax general anti-abuse rules (‘GAAR’) makes interesting reading because they kindly set out certain juicy bits…

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