- : Year 15, issue 02?issue=02&offset=3&volume=15

 
Calculating the weighted average cost of capital Publication date: 02.11.2022
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You’ve been asked to compare the financial viability of a range of proposals. The decision-making process can be made easier by calculating the weighted average cost of capital (WACC) and using this as a yardstick. How do you calculate it?
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Let LET simplify your formulas Publication date: 02.11.2022
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If you’re looking for a way to simplify some of your Excel formulas, Excel’s LET function may be the answer. How does it work?
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Off-payroll working rules to remain in place Publication date: 02.11.2022
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Off-payroll working rules to remain in place.. September 2022’s mini-Budget announced that the off-payroll working reforms introduced in 2017 for the public sector and 2021 for the private sector were to be scrapped from 6 April 2023. The rationale was that this would achieve a simpler system and be more cost-effective for businesses....
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Companies House webfiling service upgraded Publication date: 02.11.2022
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Companies House webfiling service upgraded..Webfiling. The Companies House webfiling service allows users to file information electronically. Previously users who had to file for a number of companies, e.g. if they are part of a group, had to log in individually for each company and then enter the company’s authentication code. Upgraded. The new service...
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How to deal with rising interest rates Publication date: 02.11.2022
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Interest rates are expected to increase to 8% over the next nine months. If you have a floating rate loan, is there anything you can do to mitigate the rise?
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How to terminate a contract early Publication date: 02.11.2022
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If your business is looking to save money in the current economic climate, reviewing contractual commitments and identifying opportunities to terminate early can significantly reduce overheads. How do you start the termination process?
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Planning for corporation tax changes Publication date: 02.11.2022
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With the increase in corporation tax going ahead on 1 April 2023 for companies with taxable profits over £50,000, is there anything you should be doing now to take advantage of the current lower rates?
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Is it time to automate expense reports? Publication date: 02.11.2022
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Now that pandemic-related travel restrictions are over, staff are travelling more to reacquaint themselves with clients and build new business relationships. As a result, they incur expenses which need reimbursement. If your company hasn’t yet automated the expense process, is now the time to do so?
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Why pay interest on a director’s loan account? Publication date: 02.11.2022
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A director’s loan account in the red means a benefit in kind they’ll have to pay tax on, with the company stumping up NI. Paying interest on the debt can avoid both of these but is it really the best option from a tax perspective?
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Strikes and disruptions - the impact on expenses Publication date: 02.11.2022
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The ongoing rail strikes have forced some staff to change their travel arrangements in order to get to work. Their efforts are being rewarded with the business covering the extra costs they incurred. But what are the tax and NI implications?
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