Changes to pension tax relief in the budget? There is again speculation about further restrictions to tax relief on pensions in the Chancellor’s Autumn Budget. With the Chancellor looking to increase tax
Accounting & Bookkeeping This post is just one part of a 12-part small business accounting guide to setting up a new business. Download the full business set-up guide to discover everything you need
Tax diary: All the main tax events for October / November 2017 Welcome to this month’s Tax Diary, providing you with all the main tax events for the next couple of months
The rules for taxing dividends changed radically from 6 April 2016 with the removal of the 10% notional tax credit and the introduction of new rates of tax on dividends. For many
HMRC have recently won a tax tribunal case where they were seeking to challenge the deduction for a spouses wages in arriving at the profits of her husband’s business. The judge agreed
From 2020 there will be a 2% benefit in kind for hybrid company cars that emit no CO2 such as electric and hydrogen powered cars. The next Finance Bill will include legislation
Remember that from 6 April 2016, benefits are exempt from tax and NICs if all the following conditions are satisfied: the cost of providing the benefit does not exceed £50; the
Many companies are still missing out on valuable tax breaks for expenditure on research and development (R&D). Revenue and Customs (HMRC) have recently updated their guidance on claiming R&D tax credit relief
The Finance Bill due to be debated in early September will finally include the new company loss rules for the set off of company losses that were originally announced in March 2016.
A PAYE and NICs avoidance scheme using Employee Benefit Trusts (EBTs) as a means of remunerating directors and staff has been defeated by HMRC in a recent Supreme Court case. Such schemes
Portfolio
