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AE trigger and qualifying earnings bands for 2023/24 Publication date: 07.02.2023
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Each year, the Department for Work and Pensions releases an analysis and review of the earnings trigger and qualifying bands for auto-enrolment. What are the thresholds for 2023/24?
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HMRC late payment interest rates hiked again Publication date: 07.02.2023
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On 2 February the Bank of England increased interest rates again, this time to 4%. As HMRC interest rates are linked to the Bank of England base rate, what are the new late payment rates and when do they come into effect?
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Reducing the risk of ghost employee fraud Publication date: 07.02.2023
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According to reports, businesses are losing more than £12bn each year to payroll fraud. One of the biggest problems is ghost employees. How can you protect your organisation against this risk?
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Payrolling benefits for 2023/24 Publication date: 07.02.2023
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Your organisation is considering whether to start payrolling benefits for the upcoming tax year. What are the key advantages and disadvantages of doing so and how do you go about it?
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FRS increases Publication date: 09.11.2021
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Under the flat rate scheme (FRS), you account for VAT to HMRC based on a particular scheme percentage specific to your business activities. Why is special care needed from 1 October 2021?
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Is IHT relief available after you sell your home? Publication date: 09.11.2021
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It is possible for an estate to enjoy a special residence nil rate band if a property is left to children or grandchildren on death. But is relief still available if the property has been sold?
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Earn out rights: what if you get less than expected? Publication date: 09.11.2021
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You sold your business a few years ago but part of an earn-out payment that was dependent upon profits in 2020 and 2021 will not be received. Can you claim a refund for the tax you paid?
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When does IR35 still apply? Publication date: 09.11.2021
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The “off-payroll” working rules were extended to the private sector in April 2021. These rules are separate (albeit similar to) the older IR35 rules. When does the older version of IR35 still apply, and how can our updated calculator help?
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Avoid a tax trap with fuel and company cars Publication date: 09.11.2021
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Despite traditional company cars becoming a more expensive employee perk, they are still a popular option. But how can a hidden fuel benefit trap mean an unexpected bill for both parties, and how can our document help to avoid it?
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When can you deduct capital expenditure from income? Publication date: 09.11.2021
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A special relief is available if you incur costs on bringing land back into productive use. What is this land remediation relief, and how can our election document help secure relief for what might be capital expenditure?
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