Deduction of tax on yearly interest

The tax legislation requires the deduction of tax from yearly interest that arises in the UK. This typically refers to interest that is subject to Income Tax or Corporation Tax. The legislation requires the deduction of tax from yearly interest, if: paid by a company,...

Business Asset Disposal Relief changes

Business Asset Disposal Relief (BADR) offers a significant tax benefit by reducing the rate of Capital Gains Tax (CGT) on the sale of a business, shares in a trading company or an individual’s interest in a trading partnership. On 6 April 2025, the BADR CGT rate...