Changes to rates of tax on carried interest
The 18% and 28% Capital Gains Tax (CGT) rates currently applied to carried interest gains remain unchanged for the
Making Tax Digital – the next step
The mandatory rollout of Making Tax Digital (MTD) for Income Tax is set to begin in April 2026. MTD for ITSA will bring
What is a discretionary trust?
A trust is an obligation that binds a trustee, an individual or a company, to deal with assets such as land, money and
Close company anti-avoidance measure
As part of the Autumn 2024 Budget measures, the government introduced new anti-avoidance provisions to prevent the abuse
Applying for business start-up loans
Securing funding for a new startup is one of the most critical steps in ensuring the success of a business venture.