Technical Articles

HMRC Simple Assessments Date posted: 17/11/2017
HMRC Simple Assessments
HMRC have now issued what they call a simple assessment PA302, or an informal tax calculation a P800, but be warned!   This i...


Budget 2017 Summary and Reflections
Headline news from the Chancellors Budget all seem to relate to the impact on small businesses, particularly the self-employed, although small Compa...


Tax free child care Date posted: 02/02/2017
Tax free child care
You may remember back in 2013 the government announcing a new tax break for working parents. Hopefully it will soon be available. It is very soon to...


Payroll working in the public sector
Although these new measures which are in some ways further addressing the reform of IR35 do not apply to many of the firm's clients it certainly app...


Tax free child care Date posted: 02/02/2017
Tax free child care
You may remember back in 2013 the government announcing a new tax break for working parents. Hopefully it will soon be available. It is very soon to...


Flat Rate Scheme Changes Date posted: 23/12/2016
Flat Rate Scheme Changes
In the Autumn Statement the Chancellor has announced changes to the flat rate scheme of VAT accounting. The current scheme allow...


Trivial benefits provided by an employer
I am sure you are aware of the strict rules regarding benefits in kind, benefits paid to employees by their employer which become taxable. ...


Making Tax Digital (MTD) Date posted: 27/09/2016
Making Tax Digital (MTD)
HM Revenue & Customs have released six consultancy documents in August 2016 on the subject of Making Tax Digital (MTD). &...


Trivial benefits provided by an employer
I am sure you are aware of the strict rules regarding benefits in kind, benefits paid to employees by their employer which become taxable. ...


Making Tax Digital (MTD) Date posted: 27/09/2016
Making Tax Digital (MTD)
HM Revenue & Customs have released six consultancy documents in August 2016 on the subject of Making Tax Digital (MTD).   F...