Bonus payments for directors or employees for a particular year are often not physically paid until after the year has ended. Can such payments be deducted for the earlier year, and if so how can our
document help you to ensure it qualifies?
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By default, interest you earn on an account held jointly with your spouse will be allocated 50:50. This may not be tax efficient, so how can you change this, and how can our document be used to make
it happen?
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Changes to the way dividends are taxed and the savings starting rate from April 2016 mean that there will be confusion in how to apply the various allowances. How can our calculator help you
understand what the changes mean for your tax bill?
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Q&A - do I have to pay the surcharge?..Q. We are a relatively small manufacturing company (turnover approximately £250,000). We have had some staff problems in recent years and our internal
accounts team (who do our VAT returns) has seen quite a bit of chopping and changing. We submitted two returns late last year but were not fined as we were...
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Disposals of chattels can qualify for a full or partial exemption from capital gains tax, depending on the acquisition cost and disposal proceeds. What kind of items qualify as chattels and how can
the calculator help you report disposals correctly?
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Q&A - can we deduct a bonus?..Q. I am on the board of directors of a limited company. Our year end is next month and we are anticipating a healthy profit and are therefore looking to vote a
bonus. The problem is we need to retain cash for one or two months and so may not be able to pay it out until the next accounting year when we have capital investment...
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A “golden hello” is a popular term for a lump sum payment received on the taking up of employment. Normally, tax is due on these payments as if they were salary. However, if certain conditions are
met they can be tax free. How can our letter help you?
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When you file a VAT return late you enter the realms of the unique default surcharge regime. You may have a chance of avoiding this if the lateness was due to issues with online filing. How can you
use our letter to argue that it was unavoidable?
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The Pensions Regulator (TPR) is writing to 1.5 million small businesses before the summer of 2015 to advise them of their staging date. It’s likely that clients who receive this will turn to you for
advice. What can you do to prepare yourself?
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HMRC is receiving an increasing number of clearance applications so it’s taking longer to process these. Is there anything you can do to speed up the response?
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