Transferring unused IHT residence nil rate band
The Inheritance Tax residence nil rate band (RNRB) is a transferable allowance for married couples...
Directors and National Insurance
Directors are classed as employees and pay National Insurance on annual income from salary and...
Statutory Pay assistance
An employer can usually reclaim 92% of employees’ Statutory Maternity, Statutory Paternity, Statutory Adoption, Statutory...
Need to register for self-assessment?
There is an online tool, developed by HMRC, that allows taxpayers to check if they...
Setting up as a sole trader
Setting up in business as a sole trader is arguably the simplest way of starting...
Filing your tax return early
The 2023-24 tax year ended on 5 April 2024 and the new 2024-25 tax year...
New protection for consumers
The Digital Markets, Competition and Consumers Act has become law after receiving Royal Assent.
The Act...
Change
There is a French saying “Plus ca change, plus c’est la meme chose” meaning, the...
Employee suggestion schemes
There are many advantages to creating an employee suggestion scheme where employees are rewarded for...
Carry back charitable donations
If you are a higher rate or additional rate taxpayer you have the option to...
CGT Rollover Relief
Business Asset Rollover Relief also known as CGT Rollover Relief allows for deferral of Capital...
Payback company car private fuel
Where an employee with a company car is provided with fuel for their own private...












Recent Comments