Following on from our recent webinar where we looked at a general overview of R&D, Capital Allowances and Patent Box Tax Reliefs, the next in our series of webinars will delve deeper into each relieves and as the title suggests, debunk some of the most common misconceptions. (more…)
Read MoreTQOTW: ENTREPRENEURS RELIEF FOR NEW INCORPORATIONS
I understand that Entrepreneurs Relief is now given for new incorporations so that, on incorporation, an existing sole trader would immediately meet the qualifying conditions even though they would not have owned shares in a qualifying company for a sufficient period. Is this correct?
(more…)
TQOTW: DATE OF SEPARATION FOR CGT
Jack and Jill started living apart in November 2018 but there was then no contemplation of a divorce. In May 2019 they discussed their situation and at that point in time decided to get divorced. They agreed to get divorced in January 2020. (more…)
Read MoreTQOTW: P11D’S & PAYROLLING BENEFITS
With the 2018/19 P11D deadline looming, should I be considering payrolling benefits in future? What is the advantage? What do I need to do and when?
(more…)
VQOTW: DISTANCE SELLING IN THE EU
My client is a small retailer specialising in bespoke leather goods, and all sales to date have been within the UK. In order to expand her customer base, she is launching a website and planning to sell through Amazon. Are there any VAT consequences she needs to consider?
(more…)
IDENTIFYING INEFFICIENCIES IN A BUSINESS
Accountants, as a breed, are fans of efficiency. We tend to appreciate optimised systems and abhor waste, whether it’s time, effort or resources being frittered away.
The concept of efficiency as we know it today is a product of the industrial revolution. That’s when engineers and manufacturers became obsessed with squeezing out maximum profit by the smart use of new machinery and the automation of processes.
Click here to read the full article.
Read MoreJuly 2019 Tax Insider
Included in this months issue:
– HMRC ERROR AFFECTS PAYMENTS ON ACCOUNT BILLS FOR SOME TAXPAYERS
– MOST GIFTERS ARE ‘UNCLEAR ON INHERITANCE TAX RULES’
– NON-COMPLIANT EMPLOYERS FACE AUTO-ENROLMENT SPOT-CHECKS
– CALLS GROW FOR DELAY IN EXTENDING IR35 TO THE PRIVATE SECTOR
Click here to read the full article.
Read MoreTHE TAPERED ANNUAL PENSION ALLOWANCE
The tapered annual pension allowance for high net-worth individuals was in the headlines again recently.
Concerns were raised that its impact on doctors within the NHS pension scheme is prompting high-earning NHS staff to leave their posts or reduce their hours.
Click here to read the full article.
Read MoreHR EXPERT: CHANGE IN BANK HOLIDAY
My client wants to know how the change in date of next year’s Early May Bank Holiday could affect them from an employment law perspective. Can you please advise?
(more…)
Visit York Tourism Awards 2019
Morrell Middleton once again sponsored Make it York’s “Visit York Tourism Awards” #VYTA19 – Best Restaurant of the year! (more…)
Read More