HMRC has taken a hard line on the loan charge, heavily penalising contractors who used the schemes, but can this approach be justified, asks Ray McCann CIOT (Fellow), ATT, CTA
HMRC is overhauling the way it assesses profits for sole traders and partnerships using an accounting date between 6 April and 30 March from the new tax year
In this week’s Q&A, Croner-i’s Stuart Farmer examines the tax implications of selling shares back to a company and whether dividend tax comes into play
The fraud leader at UK Finance has said that the UK government needs to fix the ‘dysfunctional’ Companies House as it continues to facilitate business fraud
The divergence of National Insurance rates for employees will create PAYE issues for companies using investment zones, warns Suzanne Gallagher, UK product manager for KeyPay
Though the number of women on FTSE 100 boards continues to rise, Cranfield University has highlighted concerns about the ‘appalling’ lack of progress in FTSE executive roles
With the rising cost of living, some retirees might consider that full retirement is no longer affordable and decide to return to work to supplement their income
Employees will see a cut in their National Insurance contributions this month following the reversal of the rise in National Insurance announced in April