- : Year 15, issue 04?issue=04&offset=3&volume=15

 
Reducing the risk of bad debts Publication date: 11.01.2023
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According to official figures, the number of insolvencies in November 2022 was 21% higher than in the same month in 2021. What should you be doing to help ensure that your company isn’t hit by a large bad debt?
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New VAT penalties since 1 January 2023 Publication date: 11.01.2023
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1 January 2023 saw the introduction of a new penalty system where VAT returns are submitted late or VAT is not paid by the due date. How does the new system work and what should you do if you can’t afford your VAT bill?
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Personally-owned equipment - the tax implications Publication date: 11.01.2023
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Using personally-owned equipment for a job can result in a capital allowances tax deduction. As ever, the rules and definitions need to be followed closely so what are they and what considerations must you factor in?
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Tax relief for job expenses - HMRC changes challenged Publication date: 11.01.2023
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In May 2022 HMRC introduced changes to the way that employees claim tax relief for job expenses. The legality of the changes was challenged in the High Court. What’s the story so far and how might it affect future expenses claims?
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Entertainment or business promotion - VAT? Publication date: 11.01.2023
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The company is putting on a customer event, at which there will be food and drink. HMRC’s guidance suggests the VAT on the costs can’t be reclaimed but your bookkeeper thinks it can. Who is right?
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Tax and NI implications of staff charitable work Publication date: 11.01.2023
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It’s the time for giving and a subscriber wants to reward an employee for her charitable work. However, they’ve been unable to find HMRC guidance on whether PAYE tax and NI must be applied to the payment. What’s the answer?
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Cleaning up the year end Publication date: 11.01.2023
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For a financial controller, the year end is an opportunity to clean up the figures, resolve open accounting issues and prepare for the annual external audit. What areas should you be focusing on?
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Bonus or dividend from April 2023? Publication date: 11.01.2023
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It’s common for director shareholders to take additional remuneration in the form of dividends rather than bonuses. But with the corporation tax hike from April 2023, would it be better to take bonuses instead in the 2023/24 tax year?
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Ensuring data integrity Publication date: 11.01.2023
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Ensuring the correct data is being fed into a spreadsheet is essential. What are the key points to consider and what tools does Excel have to assist you with this?
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Is it worth paying the corporation tax bill early? Publication date: 11.01.2023
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Is it worth paying the corporation tax bill early?..Bank of England rate hike. As HMRC interest rates are linked to the Bank of England base rate, its 15 December 2022 increase from 3% to 3.5% has triggered another increase in rates for repayments of tax as well as late payments. Early repayment interest. The rate of interest paid by HMRC...
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