Extracting Company Profits – This factsheet covers the best way to extract funds from a company, taking a salary, tax-free benefits, dividends, interest on monies loaned, receiving rents for personal assets and the best overall extraction strategy.
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There are generous tax benefits available if you pay into a private pension fund. You can claim tax relief for contributions made subject to the overriding limits listed below and benefit from tax relief at the highest rate of Income Tax you pay. This makes building a pension pot a very tax-efficient way to save for your retirement.
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One of the key pieces of government legislation intended to tackle financial crime is the money laundering rules and regulations. The money laundering rules are designed to protect the UK financial system and put in place certain controls to prevent businesses being used for money laundering by criminals and terrorists.
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Inheritance Tax (IHT) – This factsheet covers IHT reliefs, Main Residence Nil-rate band, giving assets away, wills, trusts, living abroad and double taxation treaties.
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Making Tax Digital – This factsheet covers responsibility for sending information to HMRC, how is information to be sent, benefits and disadvantages and compatible software.
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Investment tax reliefs – This factsheet covers the Enterprise Investment Scheme, Seed Enterprise Investment Scheme, Social Investment Tax Relief, EIS and VCT and encouraging investment in knowledge-intensive companies and can a business owner claim these reliefs.
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Income Tax – This factsheet covers the types of income that is taxable, Income Tax bands across all four nations, Income Tax allowances, reducing your Income Tax liabilities, dividend income, married couples allowance, High Income Child Benefit Charge, the marginal rate of Income Tax, self-assessment and Making Tax Digital.
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Corporation Tax – This factsheet covers who pays Corporation Tax, filing tax returns, calculating your CT bill, rates of CT payable, what accounting records do you need to keep and for how long, CT reliefs available, submitting late returns and unpaid loans to directors/shareholders.
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Annual Investment Allowance – This factsheet covers what AIA is, claiming AIA and selling the underlying asset, reducing your AIA claim, when is AIA not available, investment decisions and other issues to consider.
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Advantages of Cloud Accounting – This factsheet covers the main advantages, scalability, costs, transferring existing records and the right software product to use.
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The Income Tax threshold freeze refers to the government’s decision to hold personal allowances and tax bands at their current cash levels for an extended period, rather than increasing them in line with inflation or earnings growth.
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Inheritance Tax (IHT) can have a significant impact on estates that include farms or trading businesses. Many of these estates are asset-rich but generate limited cash, making it difficult to meet an IHT bill without selling land or business assets.
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The Autumn Budget 2025 included several changes that affect property owners, landlords and investors. Some of these changes will take effect quite soon, while others are planned for later years.
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VAT special schemes – This factsheet covers the Cash Accounting Scheme, VAT Flat Rate Scheme, Other schemes and switching between schemes.
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The family home – A factsheet covering second homes, letting out your home, the tax implications, IHT and planning points.
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The Stamp Duty Land Tax and regional variations – This factsheet covers rates for SDLT in England and Northern Ireland, Scottish LBTT and Welsh LTT, the types of properties that incur and do not incur these taxes and planning opportunities if you live or work in border areas.
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Salary sacrifice – This factsheet covers the tightened restrictions on salary sacrifice schemes, which features continue to offer tax and NIC savings, what effect is there on benefits and future strategies.
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Personal Service Companies and IR35 – This factsheet covers what a Personal Service Company is, the changes from April 2021, what happens if you are caught by the rules, can you challenge HMRC, how do the rules operate, partnerships and Managed Service and Umbrella Companies.
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Pensions auto-enrolment – This factsheet covers employers that are affected, when do you need to start, levels of contributions to be made, avoiding scams and re-enrolment.
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National Minimum & Living Wage rates – This factsheet covers who qualifies for NMW or NLW, who is not entitled to the NMW or NLW, rates of NMW and NLW, company directors and the minimum wage and penalties for breaching the regulations.
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Cash basis accounting for tax – This factsheet covers when the cash basis may not be suitable for your business, who can and can’t use the cash basis, recording income and expenses, VAT registered businesses and micro-sized businesses.
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Capital Gains Tax – This factsheet covers when CGT is payable, how much is payable on chargeable gains, making a capital gain, owning assets in a company and other reliefs and factors to consider.
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Basic tax planning – This factsheet covers why tax planning is adviseable, what does it involve and who will benefit, why one size to fit all does not work and planning to save tax.
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Business Structure – This factsheet covers business risks, sole traders, partnerships, limited liability partnerships, companies limited by guarantee and limited companies.
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The realm of environmental law – and particularly clean air law – is particularly complex because it is embodied across a range of legislative instruments, many of which originated from EU directives and regulations.
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Research and Development (R&D) tax reliefs are designed to support UK companies engaged in innovative science and technology projects. For accounting periods beginning on or after 1 April 2024, the R&D Expenditure Credit (RDEC) and the Small and Medium Enterprise (SME) Scheme were merged.
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