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Beware of the risks of engaging employees as sham contractors

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Recently, a clear legal precedent confirmed that the nature of an individual's work is determined by the reality of the actual employment relationship rather than by arbitrary titles. Mr. Gooch worked for the British Free Range Egg Producers Association (BFREPA) from 1 November 2011 until 26 April

Paying Class 4 NICs

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If you are self-employed and your profits are above £12,570, you may need to pay Class 4 National Insurance, so it is important to understand how the rates and rules apply to you. Self-employed individuals are usually required to pay Class 4 National Insurance contributions (NICs) if their annual

When you don’t need to make payments on account

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If you file a Self-Assessment return you may need to pay your tax in three instalments, so it is useful to know when payments on account apply and when they can be reduced or removed. The first two payments on account are due by 31 January during the tax year and by the 31 July after the tax year

Advantages of VAT Flat Rate Scheme

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If your business has relatively low VATable expenses, the VAT Flat Rate Scheme can simplify your VAT reporting and may also improve cash flow. The VAT Flat Rate Scheme is designed to simplify VAT accounting for small businesses. Instead of calculating VAT on each sale and purchase, businesses pay a

Taxable benefits for use of company car

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The tax you pay on the use of a company car depends largely on its CO2 emissions, so choosing a lower emission or electric vehicle can make a significant difference to your overall tax cost. The benefits in kind (BIK) tax on company cars can be quite significant, with taxable rates ranging from 3%

Food Matters

The value of retaining profits to support cash flow and growth

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For small businesses and growing companies alike, one of the most reliable sources of funding is often the profits they generate. While it can be tempting to extract earnings in the form of dividends, bonuses, or reinvestment elsewhere, there is a strong case for holding back a portion of those

Food Matters

Tax on inherited private pension pots

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Private pensions can be a great way to pass on wealth, but tax implications depend on the age of the deceased and the type of pension. Some beneficiaries may receive funds

Food Matters

What is the pension’s Money Purchase Annual Allowance?

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The Money Purchase Annual Allowance (MPAA) is a pension rule designed to prevent individuals from gaining double tax relief on pension contributions. It targets situations where someone withdraws money from their defined contribution pension pot and then reinvests it, effectively receiving tax

Food Matters

How VAT Payments on Account Work

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Businesses owing over £2.3 million in VAT annually must make advance payments on account. These are based on the previous year’s VAT liability and paid in instalments. Late

Food Matters

Tax on inherited private pension pots

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Private pensions can be a great way to pass on wealth, but tax implications depend on the age of the deceased and the type of pension. Some beneficiaries may receive funds

Food Matters

Pre-Budget tax planning – act now

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With the next UK Budget approaching, there is speculation about changes to tax rates, allowances, and reliefs. Acting now can help secure current benefits before any new rules take effect. Key areas to review: Personal allowances - make sure you are using your Personal Allowance, savings

Food Matters

Capital Gains valuations of goodwill

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Who values goodwill when a business is sold? HMRC's Shares and Assets Valuation team takes the lead. Whether the goodwill belongs to a sole trader, partnership or limited company, HMRC’s SAV team will either accept the submitted valuation, give their own open market estimate, or state they need

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Healthy Life

£13.9bn of R&D funding

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The UK government has announced a record-breaking £13.9 billion in research and development (R&D) funding for the coming year. This major investment is designed to drive

R & D clearance consultation

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Following the Spring Statement, HMRC is inviting feedback on the idea of expanding the use of advance clearances for R&D tax reliefs, aiming to reduce errors and fraud, provide

Healthy Life

Who is liable to Income Tax at Scottish rates?

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Where you live determines if you pay Scottish Income Tax. The rules are not based on where you work, who pays you, or national identity, but on your main UK home during the tax year. The definition of a Scottish taxpayer is generally linked to the question of whether the taxpayer has a 'close

Tax relief for landlords replacing domestic items

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Swapped an old fridge or carpet in your rental property? Landlords can claim tax relief on replacing domestic items - but not if it's an upgrade! Know the rules and save money by

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Beware of the risks of engaging employees as sham contractors

0
Recently, a clear legal precedent confirmed that the nature of an individual's work is determined by the reality of the actual employment relationship rather than by arbitrary titles. Mr. Gooch worked for the British Free Range Egg Producers Association (BFREPA) from 1 November 2011 until 26 April

Paying Class 4 NICs

0
If you are self-employed and your profits are above £12,570, you may need to pay Class 4 National Insurance, so it is important to understand how the rates and rules apply to you. Self-employed individuals are usually required to pay Class 4 National Insurance contributions (NICs) if their annual

When you don’t need to make payments on account

0
If you file a Self-Assessment return you may need to pay your tax in three instalments, so it is useful to know when payments on account apply and when they can be reduced or removed. The first two payments on account are due by 31 January during the tax year and by the 31 July after the tax year

Advantages of VAT Flat Rate Scheme

0
If your business has relatively low VATable expenses, the VAT Flat Rate Scheme can simplify your VAT reporting and may also improve cash flow. The VAT Flat Rate Scheme is designed to simplify VAT accounting for small businesses. Instead of calculating VAT on each sale and purchase, businesses pay a

Taxable benefits for use of company car

0
The tax you pay on the use of a company car depends largely on its CO2 emissions, so choosing a lower emission or electric vehicle can make a significant difference to your overall tax cost. The benefits in kind (BIK) tax on company cars can be quite significant, with taxable rates ranging from 3%

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Make the most of trivial benefit payments 2025-26

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Small gifts can mean big tax savings! Use the trivial benefits exemption in 2025-26 to reward employees with non-cash perks under £50 - no PAYE, no P11D, and no NIC. A smart,

Everything You Need to Know About Small Business Loans

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Starting or expanding a small business often requires financial support, and that’s where small business loans come in. Understanding how these loans work and...

IHT Unused Pension Funds and Death Benefits changes

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It was confirmed with the publication of the draft Finance Bill 2025-26 that measures first announced in the Autumn Budget 2024 to bring most unused pension funds and death benefits into the scope of Inheritance Tax (IHT) will start from 6 April 2027. This will significantly extend the IHT net,

When changing a company’s name absolves a daughter company of its obligations

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The Court of Appeal addressed the complexities of benefit scheme amendments and the lines of responsibility within corporate structures in a complex case surrounding

More tax on business disposals from April 25

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From April 2025, the Capital Gains Tax rate on Business Asset Disposal Relief rises from 10% to 14%, increasing to 18% in 2026. Business owners planning to sell may benefit from

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