Meaning of “bona vacantia”
Bona vacantia is Latin term meaning “ownerless goods”. The bodies that deal with bona vacantia claims vary
Changes to reporting of BiKs
Mandatory payrolling of benefits in kind (BiKs) and taxable employment expenses will be introduced from 6 April 2027.
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
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
Loans to Participators
There are special rules to prevent close companies, generally companies controlled by a small group of individuals, from