Patent Box and Nexus Fraction 10 Jul 2023 Tax - Nexus fraction represents the proportion of R&D expenditure directly linked to the patented invention.
Are you entitled to small business rate relief? 4 Jul 2023 Tax - If your property’s value is less than £15,000 and your business only uses one property, you may be entitled to small business rate relief.
Do you need to complete a tax return? 4 Jul 2023 Tax - For 2022/23 and earlier tax years, you are considered a higher earner if your income is more than £100,000.
Tax implications of termination payments 4 Jul 2023 Tax - To calculate the taxable amount, the amount of PEN needs to be calculated and compared with the RTA.
Basis period reform for Self-employed 4 Jul 2023 Tax - From April 2024, all these businesses will be taxed on profits for the tax year.
Preserving your personal allowance 5 Jun 2023 Tax - There are some steps that can be taken to preserve the personal allowance.
New VAT penalty regime 5 Jun 2023 Tax - The new regime comprises late submission and late payment penalties.
Dividends – Have you declared them correctly? 5 Jun 2023 Tax - There are two types of dividends – interim dividends and final dividends.
A different method of tax payments 5 Jun 2023 Tax - Many taxpayers are unaware that there is another method of tax payments to HMRC in instalments.
Full expensing for companies 9 May 2023 Tax - As with other capital allowances, full expensing is optional and must be claimed.
Tax consequences of dissolving a partnership 9 May 2023 Exit, Tax - Problems may arise during the merger or demerger of the partnership or when the business closes.
What is HMRC’s Discovery Assessment? 9 May 2023 Tax - HMRC is restricted as to the date by which they can open an enquiry into someone's tax returns.