General View article
Dissolving a Company – Voluntarily
There are several reasons why business owners take the decision to voluntarily close their
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After the Event Tax Planning EIS
Although we much prefer to plan in advance of an event, sometimes post-event tax
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Trivial Benefits Rules
Owner managed businesses (OMBs) can provide small benefits (≤ £50) to their directors and
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Joint Agreement Not Entities (‘JANE’)
Introduction There are a number of ways businesses can trade together, the most common
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Deregistering from VAT – A Useful Guide
A business will deregister from VAT under one of two methods:- Compulsory VAT deregistration
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Reasonable Excuse for the Late Payment of Tax
Mark Pearson (“MP”) v The Commissioner for HMRC is a fascinating case in reasonable
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Statutory Residency Test (“SRT”) – Children in Full Time Education
A common question asked is how children in full time education might affect the
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Rent-a-Room Relief and Possible Changes
Landlords who rent out rooms in their homes should be aware of possible changes
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Making Tax Digital (MTD)
What is MTD? The core principles behind the concept of a digital tax system
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Sole Trader vs Limited Company
When starting up in business, it is often the first decision to make as
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Is Helping Your Debtors Unexpectedly Burdensome?
At a time when credit and cashflows may be tightening, it can be felt