+44 (0)151 264 8888
+44 (0)151 264 6267
Newsletter Sign up
Investors in People
Audit and Accounts Assurance
Newsletter Sign up
Making Tax Digital
The meaning of ‘goodwill’ for CGT purposes
The meaning of goodwill for CGT purposes is complex. The term 'goodwill' is rarely mentioned in legislation and there is ...
What is a joint venture?
A joint venture is a commercial enterprise undertaken by two or more parties who otherwise retain their separate identities. The ...
Transfer of business as a going concern
The transfer of a business as a going concern (TOGC) rules cover the VAT implications when a business is sold ...
Interest on children’s savings
All children in the UK have their own personal annual tax allowance. However, anti-avoidance laws prevent this allowance being utilised ...
Employing someone to work in your home
When you employ someone to work in your home, it is your responsibility to meet the employee's rights and deduct ...
What is a negligible value claim?
A negligible value claim is a claim made by a taxpayer when an asset they own has become of negligible ...
Finance Bill 2019-20 shelved
The Government’s draft finance bill has been shelved as we countdown to the general election on 12 December 2019. The ...
Tax Diary November/December 2019
1 November 2019 - Due date for Corporation Tax due for the year ended 31 January 2019. 19 November 2019 ...
Sale of income for a capital sum
A capital sum received by an individual in respect of the sale or relinquishment of income - derived from his ...
Pecuniary liability treated as income
A pecuniary liability can occur when a monetary obligation is fulfilled by an employer, when by law, the liability was ...
Using the cash basis for property businesses
The cash basis scheme helps sole traders and other unincorporated businesses benefit from a simpler way of managing their financial ...
Costs you can claim against your self-employed business
If you are self-employed it is important to be aware if an expense is allowable for tax deduction purposes or ...
What you must do when charging VAT
When you issue a VAT invoice to your customer, you must ensure that you charge the correct rate of VAT ...
Just under 100 days to go
HMRC has published a news release to remind you that there is now less than 100 days to file your ...
Coding out debts deadline
You can have tax underpayments collected via an adjustment to your PAYE tax code, provided you are in employment or ...
November Budget cancelled
Sajid Javid has cancelled the Budget that was due to be presented to Parliament 6th November. As the UK will ...