Meaning of “bona vacantia”
Bona vacantia is Latin term meaning “ownerless goods”. The bodies that deal with bona vacantia claims vary
Reclaiming VAT on a self-build home project
Reclaiming VAT on a self-build home project can significantly reduce the overall cost of building or converting your
What Is a person with significant control?
A person with significant control (PSC) is someone who owns or exercises significant influence over a company. They can
Changes to reporting of BiKs
Mandatory payrolling of benefits in kind (BiKs) and taxable employment expenses will be introduced from 6 April 2027.
Loans to Participators
There are special rules to prevent close companies, generally companies controlled by a small group of individuals, from