VAT back on medical appliances Value-Added Tax (VAT) may be reclaimed on certain aids and appliances for use by persons with disabilities. The relief applies to VAT on the purchase of goods which are aids and appliances designed to assist a person with disabilities to overcome his or her disability in the performance of daily functions
Transfer of assets between spouses If you are living together as man and wife or in a civil partnership, disposals of assets such as land or shares between you and your spouse do not give rise capital gains tax. If you sell an asset acquired from your spouse, you are treated as having acquired it
Mortgage interest relief against rental income Where a loan has been used to purchase, improve or repair a rented residential premises the interest on the loan is restricted as a rental expense deduction against rental income as follows dependent on tax year: Interest is restricted as follows For 2017 : Capped at 75% For 2018
Startup Refunds for Entrepreneurs (SURE) / Seed Capital relief SURE is a tax relief that provides a refund of income tax that you paid in previous years. You can claim the relief if you are an employee, an unemployed person or a person who has recently been made redundant and are starting your own business.