News: December 2015 Company car advisory fuel rates Not part of the Autumn Statement, but you need to know that some of the rates are reduced from 1 December 2015 (previous rates are

News: December 2015 National insurance rates frozen for 2016/17 There will be no increase in the rates of national contributions (NICs) for employers, employees nor the Class 4 rate for the self-employed for

News: December 2015 But larger employers will pay a new apprenticeships levy from 2017 A new apprenticeship levy will be introduced from 6 April 2017. Although all employers will be required to pay

News: November 2015 Downsize (or upsize) to save inheritance tax? From 6 April 2017 an additional Inheritance Tax (IHT) Residence Nil Rate Band (RNRB) starts being phased in to enable individuals to pass

News: November 2015 New rules for dividends from 2016/17 In the Summer Budget Newsletter we outlined the new rules for the taxation of dividends that will apply from 6 April 2016. Further guidance

News: November 2015 VAT on mixed supplies Care needs be taken when invoicing if your business makes supplies, some of which are standard rates and others which are potentially zero rated or exempt

News: November 2015 Restriction of buy to let interest In the Summer Budget it was announced that mortgage interest relief for buy to let landlords would start being phased out from 2017/18 onwards

News: November 2015 Transfer of tax losses Where a company makes a trading loss that cannot be relieved against other profits that year, or the previous year, the unrelieved loss can be carried

  Tax diary: All the main tax events for November / December 2015 Welcome to this month’s Tax Diary, providing you with all the main tax events for the next couple of months

News: October 2015 Buying a business? No relief for goodwill now Ever since April 2002 when a limited company acquires the trade and assets of another business it has been possible to obtain