Two property owners are about to sell residential property. One has lived in their property intermittently whilst working in the UK and overseas, whereas the other has never lived in their property at all. How could both owners potentially claim private residence relief (PRR) in full? Our Head of Tax Christiaan Hansen advises. Owner number...

You have a long-standing tenant who has moved out of your buy-to-let property and you haven’t yet found another. You are still incurring costs on the property but as there is no rent coming in, can you continue to claim a tax deduction for them? Naomi Swan from our Tax Department advises. It’s unlikely that...

GDPR – What information do you hold on me? Q. If an employee wants to make a subject access request, must it be given in a particular format? A. The UK GDPR does not set out any formal requirements or suggestions for a valid subject access request. This means that a subject access request can...

You want to hold a summer event to entertain your employees and to improve morale. But you are unsure what the tax and NI position will be?  Gail Trojan advises. Normally, business entertainment is not a tax-deductible expense. However, the cost of entertaining employees (including directors), such as by having a staff party, is an...

Your firm is relocating premises and spending a lot on refurbishments including expensive furnishings and artwork for the offices. A colleague has said you might not be entitled to reclaim VAT on some of these costs. Are they right? VAT expert John Craig advises. If you are VAT registered and buy goods or services for...