Article Database

Search results: 9 article(s) found in year 16, issue 6

BUDGET

Autumn Statement highlights

The Chancellor unveiled a few surprises in his Autumn Statement 2015 aimed at the second homes market and business funding. How might these affect you? More...

PROPERTY

Incorporating your property rental business

In the Autumn Statement 2015 the Chancellor hit the buy-to-let sector with extra tax for the second time in a matter of months, but again corporate landlords seem to escape. Should you be considering incorporating your rental business? More...

PROFIT EXTRACTION

Writing off a director shareholder’s loan tax efficiently

You intend to waive a director shareholder’s debt to the company. HMRC will expect you to treat the amount waived as employment income and apply PAYE tax and NI, but can it be handled more tax efficiently? More...

BENEFITS AND EXPENSES

Are you ready for expenses reform?

On 6 April 2016 major changes to the tax rules for business expenses paid by employers will take effect. What are they and what steps should you be taking to prepare your business? More...

CAPITAL ALLOWANCES

Annual investment allowance - selling equipment

A few years ago you bought some equipment and claimed the annual investment allowance, which you adjusted to account for non-business use. Now that you’ve sold it how does an odd loophole affect the tax payable on the proceeds? More...

INVESTMENTS

What can EIS do for you?

Earlier in 2015 changes to the rules for companies raising capital through the enterprise investment scheme (EIS) were announced. What effect, if any, do they have on the availability of tax breaks for investors? More...

VAT

Getting VAT back on equipment supplied to workers

Currently you pay your employees an allowance to buy equipment which they use for work. But a business associate says it’s more VAT efficient for you to buy the equipment and lend it to your staff. Is this correct? More...

NATIONAL INSURANCE

New restriction on the employment allowance

CARS

New advisory fuel rates

Last updated: 07.08.2020

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