Limited Company

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  • National Insurance

    National Insurance changes from July 2022

    Although the National Insurance rates and thresholds for 2022/23 had already been set, at the time of the Spring Statement     

  • Health

    Employees: tax-free benefits to keep them healthy

    There are, however, several areas where employers can use tax breaks and exemptions to help promote health and fitness at work.

  • Property

    Letting a property as a furnished holiday let – is it worthwhile?

    Where a property is located in a holiday region, a consideration will be whether to let it as a furnished holiday let or on a longer-term basis.

  • New Business

    Relief for pre-trading expenses

    When you start a business, you will need to incur costs before you are able to start trading.    

  • MONEY losses

    What can be done with business losses?

    Where incorporation is being considered, it is usually permissible to carry forward any unused losses 

  • Tax on tips

    Is tax payable on tips?

    Broadly, their treatment will depend on how they are paid to the recipient.

  • Expenses

    Tax relief for pre-trading expenses

    There is a lot of preparation involved in setting up a business, and costs will be incurred, which may be substantial.     

  • Unsure whether to register for the Construction Industry Scheme? Here’s what you need to know.

    Does CIS apply to me?

    Unsure whether to register for the Construction Industry Scheme? Here’s what you need to know.     

  • Understanding how dividends are taxed.

    Understanding how dividends are taxed

    Dividends have their own tax rules and their own rates of tax.     

  • Limited time penalty waivers for 2020/21 tax returns.

    Limited time penalty waivers for 2020/21 tax returns

    In this article learn more about the penalty waivers being applied by HMRC in cases where the 2021/22 tax return is filed late or tax due on 31st January 2022 is paid late to help those affected by the surge in Covid-19 cases.     

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