The subjects we cover are far ranging with some Notes of specific interest to individuals, others more appropriate for business and a range covering international issues.

Due to the depth and the range of the information, all of these Notes are available for you to download and they are all listed below. Simply choose the subject(s) of interest and print the information. The Notes are organised under two separate headings: UK Related Information, General/International Information.

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UK RELATED INFORMATION
Business Literature and Stationery(March 1999)
In the UK you are under a legal obligation as to how to present information on; notepaper, order forms, invoices and credit notes. This note details these requirements.
Capital Gains Tax Relief for Companies(July 2002)
UK tax legislation grants a number of reliefs for companies, in order to reduce or eliminate the tax liability when a gain arises on the disposal of an asset, e.g. the sale of shares or properties.
Capital Gains Tax Relief for Individuals(July 2002)
UK tax legislation offers a large number of tax breaks for individuals who wish to reduce or eliminate their Capital Gains Tax (CGT) liabilities. This note gives a brief guide to the main reliefs for the tax year ending 5 April 2003.
Checklist to Assist my Family as Executors on my Death or Incapacity(January 2002)
A comprehensive list of documents and issues to consider to help ensure that you leave your "affairs" in as organised a manner as possible in the unfortunate event of death or incapacity. Note: This document can be completed on-line.
Motor Expenses(January 2002)
As of April 2002, the taxation of a car provided by an employer that is available for the employee's private use, changed dramatically. The benefit will normally be based on the carbon dioxide emissions of the vehicle.
Problems with Forms P11D(December 2002)
The annual returns of employees' expenses, payments and benefits must be completed by employers for each tax year and submitted to the Inland Revenue by 6 July following the end of the tax year. Penalties may be levied if these returns are submitted late or they are incorrectly completed. This note highlights some of the common omissions which occur when these forms are completed.
Property Investment : Using Capital Allowances to Save Tax(July 2002)
This note highlights some of the principle allowances and tax planning opportunities to help maximise tax relief on capital expenditure.
Taxation of Goodwill and Intangible Property(July 2005)
This note describes an important relief for companies on expenditure on certain intangible assets.
Tax on Loans to Directors and Employees(June 2002)
This note considers loans, including overdrawn current accounts, to participators in close "companies". A close company is broadly defined as under the control of five or fewer persons or under the control of any number of people who are also directors.
Tax Planning for Property Investment and Development(July 2002)
There are many different issues which need to be balanced when considering the most tax-efficient way to operate a property business or hold property investments.
Tax Planning with Trusts(July 2002)
This note sets out in simple terms what a trust is, explains some of the terminology commonly used, considers some of the benefits and possible disadvantages of a trust and gives examples as to how particular trusts might be used in different contexts.
Trademarks - Make Them Your Own(March 1999)
What is a trademark and why is it important to have one? How to register a trademark and what would constitute an infringement of a trademark.
Transfer Pricing(February 2000)
Companies must be in a position to justify the prices at which good and services are transferred within the group and are required to prepare and retain for six years documentation that supports this position.
VAT - Supplies of Services(October 1998)
The rules are extremely complex and depend on the type of service and the status and whereabouts of the customer. The concept of zero-rating no longer applies and, with certain exceptions, the treatment of EU and non-EU customers is now identical.
GENERAL/INTERNATIONAL INFORMATION
Immigration. General Provisions Regarding Permission to Enter or Remain in the UK (June 2001)
Since October 2000 the British Government has attempted to help visitors enter the UK more easily. Despite this move, the rules and regulations regarding leave to enter or remain in the UK continue to be fairly complex.
Immigration and Work in the UK(June 2001)
One of the major categories of permission to enter the UK, is for work purposes. This document explores in more detail the definitions relating to this "work" category.
Investment in Commercial Property in the UK(February 2001)
At a time when interest rates are at a relatively low level in the UK, it is worthwhile considering investing funds in UK commercial property. Significant savings on potential tax liabilities can be made by taking some simple measures at the outset to appropriately organise the funding and ownership.
Investment in UK Property by Non-UK Residents(October 2002)
When non-residents of the UK or UK resident non-domiciled individuals invest in UK property, the way they structure their investment can have an enormous effect on the eventual returns.
UK Limited Liability Partnerships(September 2001)
A limited liability partnership is a separate registered entity with an address in the UK. Initial demand for the organisation of limited liability partnerships has come from existing businesses, in particular to provide, professional firms such as lawyers or accountants with limited liability.
Outsourcing - the Issues to Consider(November 2001)
Careful and planned use of outsourcing, the delegation of specific business functions to a third party, can present opportunities in terms of increased efficiencies for companies and individuals wishing to operate from a number of locations internationally.
Starting up a Business in the UK(September 2002)
Starting up a business in a different country requires much greater assistance than starting up a new business in the normal country of residence. The UK is frequently chosen as the first choice, outside an individual's normal country of residence in which to expand internationally.
UK International Holding Companies(June 2002)
The location of a Holding Company is an important consideration in any international structure where there is a desire to minimise the tax charged on the income flow. The UK international trading company is now a leading contender for trading groups.
UK Residence and Domicile - the UK Taxation Effect(June 2001)
This note defines the terms residence and domicile as relating to the UK. It also explores the effects of residence or domicile status for UK taxation purposes.
VAT on Internet Delivered Services in Europe(May 2002)
Under new provisions to be implemented by 1 July 2003, sales of electronically delivered services are to become taxable, taking into account, the location of the customer.