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Annual Investment Allowance raised to £250,000
Back in the 2012 Autumn Statement it was announced that, for a period of two years from 1st January 2013, the maximum amount a business can claim under the Annual Investment Allowance (AIA) would...
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Bank account change for PAYE 2013-14
See below notification of changes from HM Revenue & Customs (HMRC) regarding PAYE payment bank details from April 2013: From April 2013 employers will pay one HMRC bank account, affecting employers...
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Audit Exemptions
From the 1st October 2012, more small companies will be exempt from statutory audit, as laid out in The Companies and Limited Liability Partnerships (Accounts and Audit Exemptions and Change of...
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National Minimum Wage
On the 1st October 2012 the National Minimum Wage (NMW) was changed for certain groups of working people. The NMW for workers aged over 21 and apprentices were increased, while workers aged 16-20 had...
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Cars and Vans – More Definitive Guidance
Cars and vans are treated quite differently for benefit in kind (BIK) purposes. A recent tax tribunal case, Jones v Revenue & Customs (2012) UKFTT 265, has highlighted these differences in a number...
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Charity Top-Up Payments
Although still in consultation, the Government recently announced in the Queens Speech that charities (and Community Amateur Sports Clubs) are to benefit from a new spending measure that will allow...
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New ‘Patent Box’ Rules
New rules on the taxation of profits for companies with ‘qualifying patents’ were proposed in the draft Finance Bill 2012 late last year. Companies that elect to do so will from April 2013 be able to...
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Small Business Rate Relief Holiday
The small business rate relief holiday currently being enjoyed by many smaller businesses is now to be extended by another 6 months to April 2013. Businesses are also to be given the opportunity to...
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Enterprise Investment Scheme (EIS) – Further Update
Further to our recent update in April 2011 on the Enterprise Investment Scheme (EIS), the Government has recently announced further positive changes to the EIS rules, to be included in Finance Bill...
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Research & Development Tax Credits – Update
Further to our article in January 2009 on Research & Development (R&D) Tax Credits (previous article), the Government has recently announced further improvements to the R&D tax credits...
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