Following on from Brexit in January 2020, from 1 January 2021 the UK will end its period of being outside of the EU but following EU trade rules.
After this date sales to the EU will termed exports...
Taxation of double cab pickups and combi vans
Written by Tony Shackleford on .
In a Court of Appeal (CA) ruling dated 20 July 2020, the court ruled that three types of modified crew cab vehicles are cars rather than vans.
This ruling concerns a long running case between Coca...
annual investment allowance, capital allowances, company cars; caompany vans, double cab pickups
Research and Development Grants
Written by Tony Shackleford on .
Additional tax relief is available to small and medium sized businesses in respect of Research and Development (R&D) expenditure.
The R&D relief provides an enhanced 230% deduction from...
Private Sector IR35 Changes
Written by Tony Shackleford on .
Reforms to the off-payroll working rules ( IR35 rules) , which will see them extended to the private sector next year, are to go ahead as planned. The changes will come into effect on 6 April 2021.
Holiday Pay Entitlement
Written by Tony Shackleford on .
For several years all UK full time employees have been entitled to a minimum of 28 days paid annual leave per year. Part time employees entitlement is similar, hence a part time employee who works...