Practical Guides
-
Practical guide: an alternative way to reward staff
A company cannot afford to make the customary inflation-linked increases to staff salaries this year. However, they are keen to reward their employees in some way. Why might a share incentive plan be a good alternative?
-
Practical guide: the latest on Making Tax Digital
Businesses are probably aware that the start date for Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) has been pushed back a year. However, the published regulations contain details that mean the extra year should be spent preparing. What’s in the detail?
-
PRACTICAL GUIDE: THE PART DISPOSAL RULES IN PRACTICE
An individual has made a number of part disposals to help raise cash during the pandemic, including a piece of land, some shares, a leasehold interest, and part of a set of antique furniture. What particular rules do they need to be aware of?
-
Practical guide: how does the Autumn Budget affect the super-deduction?
The 2021 Autumn Budget extended the temporary increase in the annual investment allowance (AIA) until 31 March 2023. With the super-deduction window due to close on the same date, what should businesses looking to buy capital assets be considering?
-
Practical guide: completing VAT returns post-Brexit
As the first anniversary of the UK leaving the single market and customs union approaches, it is a good time to look at how businesses trading with the EU need to report their VAT. What changes should they have made with the nine boxes on the returns?
-
Practical guide: off-payroll working from 6 April 2021
The long-delayed extension to the off-payroll working rules finally took effect from 6 April 2021. What are the crucial things that businesses who provide services through an intermediary, or engage workers that provide services in this way, need to know?