HMRC notices

How to treat post-cessation items if property business ceases

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There are special rules for the taxation of post-cessation receipts after a trade has ceased. The legislation clearly states that the person who receives or is entitled to the post-cessation receipt

How to treat post-cessation items if property business ceases -0001-11-30T00:00:00+00:00

What is a post-cessation expense?

-0001-11-30T00:00:00+00:00

There are special rules for the taxation of post-cessation receipts and post-cessation expenses. This article explains how, or if, post cessation expenses can be claimed. In order to be an allowable

What is a post-cessation expense? -0001-11-30T00:00:00+00:00