News: December 2013 Tax diary of main events Date What's Due 19 December PAYE & NIC deductions, and CIS return and tax, for month to 5/12/13 (due 22 December if you pay electronically)

News: December 2013 NICs and self-employed entertainers Entertainers will be treated as self-employed for NIC purposes from 6 April 2014 instead of being deemed to be employed earners. This is a reversion to

News: December 2013 Class 4 NICs have to be paid up to state retirement age even where that is increased It needs to be appreciated that Class 4 NICs are only not due

News: December 2013 New HMRC approach to business records check (BRCs) The BRC programme involves on-site visits to encourage taxpayers to keep better records, and to keep up to date. The checks help

News: December 2013 Points to consider when setting a marketing strategy Your marketing strategy consists of the things that you do in your business to make the phone ring. Each technique requires different

News: December 2013 Special relief This valuable relief is worth knowing about. It effectively extends the right to claim OVERPAYMENT RELIEF to cover tax overpaid where ordinarily the deadline of four years after

News: December 2013 Setting effective KPIs Setting goals and a strategy for your business is important. However you then need to measure how the business is performing in order to understand if the

News: December 2013 Data on company cars If a car is provided by reason of an employment and is available for private use, there is ordinarily an income tax charge on an amount

News: December 2013 Communication & performance management Good communication is key in any business and no more so than when it comes to performance management in a firm. Issues relating to staff members

News: December 2013 Amortisation of goodwill If you buy the goodwill of a business you will often be able to claim corporation tax relief on the amount of the purchase price which is