In some respects, the Chancellor’s predicament is deserving of a sympathetic ear; its as if he has a long journey …
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The Economic Crime and Corporate Transparency Act received royal assent on 26 October 2023. The new Act provides Companies House …
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In the Autumn Statement it was announced that the existing R&D Expenditure Credit and Small and Medium Enterprise Scheme will …
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The Enterprise Investment Scheme (EIS) is designed to help smaller higher-risk trading companies to raise finance by offering a range …
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The Corporation Tax main rate for companies with profits in excess of £250,000 increased to 25% on 1 April 2023 …
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In the recent Autumn Statement, the Chancellor announced a significant change to National Insurance contributions (NIC) for employees. There will …
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In the recent Autumn Statement, the Chancellor announced two important changes to National Insurance contributions (NIC) for the self-employed. The …
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To be a director, you must be over 16 and not currently disqualified. As a director your responsibilities include: filing …
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The settlement legislation seeks to ensure that, where a settlor has retained an interest in property in a settlement, the …
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HMRC’s VAT Notice 709/3 entitled 'Hotels and holiday accommodation' explains how supplies by hotels and similar establishments such as motels, …
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The 'badges of trade' tests, whilst not conclusive, are used by HMRC to help determine whether an activity is a …
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If you have taxable income of less than £17,570 in 2023-24 tax year you will have no tax to pay …
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