29. Corporation Tax

29.1 When Corporation Tax arises in insolvency Corporation Tax may arise before or after an insolvency procedure. When a company enters insolvency, the current accounting period ends and a new one begins. After you have…

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30. Customs and customs duties

30.1 What we mean by ‘customs’ and ‘customs duties’ Unless otherwise stated, references to ‘customs’ or ‘customs duties’ means all the following duties: Customs Duty import VAT anti-dumping duty countervailing duty…

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Insolvency practitioner's handbook

This handbook is a new way to help you find the guidance and information that you need to carry out your role as an insolvency practitioner. This handbook also contains all the information from ‘Insolvency (VAT Notice…

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Carney's final chance to convince Trump as US-Canada trade deadline looms

Canadian negotiators have been camped out in Washington for a week, trying to pin down some agreement before new 50% tariffs on some $20bn (C$28bn) worth of Canadian imports are imposed. Prime Minister Mark Carney kept…

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NS&I to boost Premium Bonds prize fund rate – 12 more £100,000 prizes will be up for grabs

The government-backed savings bank will increase the prize fund rate from 3.80% to 4.35% from the September draw. NS&I says there will be more than 308,000 extra prizes up for grabs, including 12 additional £100,000…

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End of Summer Sale

Benefit from expert analysis on investments, stocks and shares, pension planning and more. Take advantage of our End of Summer Sale offer and get 50% off your first quarter - sale ends 15 September . Your first 13 issues…

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Oil prices jump after US-Iran ceasefire expires and Trump threatens Oman

Iran said on Monday that it would take a more aggressive stance if talks with the US failed, while Donald Trump demanded Tehran "put up the white flag of surrender" in an interview with Fox News. Trump also threatened to…

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UK’s largest wealth firms tighten their hold on the market

The firms served up to 89 per cent of the discretionary client base in the previous tax year, according to the latest wealth management survey from the Financial Conduct Authority (FCA). This is a sharp increase from the…

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End of Summer Sale

Benefit from expert analysis on investments, stocks and shares, pension planning and more. Take advantage of our End of Summer Sale offer and get 6 free issues , then save an extra 20% off an annual subscription - sale…

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Poundland owner eyes sale one year after takeover

The sale would extend a choppy few years for Poundland, in which the discount retailer has strayed from its famous £1 prices and “performed poorly” in a “difficult” retail environment. Gordon Brothers is yet to make a…

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