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Business tax

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Summary of main business tax changes for 2010-11

In this article we cover taxes relating to employees, VAT, PAYE, the Annual Investment Allowance, capital allowances, National Insurance and business rates.

The Annual Investment Allowance (AIA) - A guide

In a widely welcomed move, the previous government had doubled the annual investment allowance (AIA) from £50,000 to £100,000.

Reclaiming National Insurance on car allowances

Paul Webb, a tax partner at accountancy firm Robert James Partnership, highlights a recent legal case that showed it is possible to rec

Coping with Corporation Tax

Corporation Tax can cause a big headache for SMEs. Read our guide on how to pay HMRC its tax on the wealth you create.

Working out the tax on a company car

Some employers provide a company car that is also available for your private use (including travel between work and home).

Company Cars and the CO2 emissions percentage charge

The CO2 emissions figure is given in grams per kilometre. The minimum percentage of list price that you will normally be taxed on is 15 per cent.

Cash in on R&D tax credits

R&D tax credits are a tax relief based on your company’s investment in innovative technology.

Green tax breaks for UK businesses

A brief overview of tax breaks and green loans on offer to UK businesses from Paul Webb, partner at small business tax specialist Robert James Partnership.

Using business property relief in IHT planning

An area of tax planning that has become increasingly popular in recent years is the use of business property relief (BPR) in the mitigation of inheritance tax (IHT) liabilities.

Budget 2008 - Capital gains to be taxed at 18 per cent rate

In his first Budget speech delivered to the House of Commons, Chancellor Alistair Darling said that the capital gains tax (CGT) rate will be a flat 18 per cent and tax for the first £1m of gains on

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