Tax Memo 2024-2025

A handy, current and user-friendly guide as a printed book and/or updated digital version... 

In a nutshell

Tax Memo is the perfect point of reference for all the major UK taxes. Concise and comprehensive, it provides reliable and up-to-date guidance to tax practitioners and decision makers alike. It saves you time and money.

In detail

Tax Memo is a comprehensive yet handy and easy-to-use guide, covering the full range of taxes:

• Corporation tax
• Income tax
• PAYE and NIC
• Capital gains tax
• Inheritance tax
• Trusts, settlements and estates
• Value added tax
• Stamp taxes
• Harmonised tax administration

Tax Memo is unique in style, with the complexities of tax law explained in jargon-free language and expertly written by our in-house professionals. Its easy navigation will lead you straight to the answers you're looking for.

We've created this Memo especially for... 

Accountants and tax advisors, finance directors, business owners etc. that want to:

• Work with a reliable, always up-to-date and easy-to-follow guide that unravels the complexities of tax law

The most important updates to this new edition include:

• introduction of investment zones
• details of the new “full-expensing” regime
• full details of the new basis period rules and transition
• enhanced access to the SEIS for larger companies
• latest IR35 cases – the current position
• increased threshold for the CSOP and practical reporting deadline to be introduced for the EMI
• relaxations for pensions including the abolition of the lifetime allowance
• enhanced capital gains reliefs for separating couples
• simpler tax administration for trusts and estates
• apportionment of multiple supplies
• energy-saving materials in Northern Ireland
• reduced-rated building materials.

You'll get the following extras with your Memo subscription... 

Email updates

• Keep you fully up to date with the latest developments
• Deliver important news directly to your mailbox
• Link straight to updated Memo paragraphs

Digital newsletter

• Includes the latest tax and general business advice
• Delivered directly to your mailbox, every month

Fully updated digital version

• The digital version of your Memo including the latest updates, podcasts, blog posts and your digital newsletter, available:
• At memo-online.indicator-flm.co.uk
• Via the iMemo app from the App Store or from Google Play

In this Memo you'll read about...

Click on the image to browse through an extract of the Memo book...

You can choose from the following subscription options:

Digital only

• 24/7 access to your Memo online via memo-online.indicator-flm.co.uk, featuring the full content of the book, the latest updates, podcasts, blog posts and your digital newsletter
• 24/7 access to your Memo via the iMemo app, whether you're online or not
• Email updates to keep you fully informed on the latest tax developments
• Monthly digital newsletter with the latest business and tax advice

Paper + digital

• Everything included in the 'Digital’ subscription + the printed Memo book, delivered direct to your home or business address

Take a look at our subscription offers below.