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New rules for company losses

New rules for company losses

The 2017 Finance Bill set out the new rules for carried-forward losses for corporation tax purposes and brought in some key changes. Under the old rules, corporation tax losses carried forward could [...]

Attendance allowance

Attendance allowance

Overview Attendance allowance is available to individuals’ who are aged 65 and above and requires personal care such as washing, dressing or eating due to disability or illness. The amount is [...]

Lifetime allowance explained

Lifetime allowance explained

What is a lifetime allowance? A lifetime allowance is the maximum value of benefits an individual can take from all the registered pension schemes before he /she has to pay a lifetime allowance tax [...]


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