Useful

Resources

Meet our new Director of Audit and Assurance

Following the promotion of Ben Hayes to partner, Michael Laws has stepped into the role...

Directors’ duties and responsibilities

To be a director, you must be over 16 and not currently disqualified. As...

Gifts of shares to minor (under 18s) children

The settlement legislation seeks to ensure that, where a settlor has retained an interest...

What counts as holiday accommodation?

HMRC’s VAT Notice 709/3 entitled 'Hotels and holiday accommodation' explains how supplies by hotels...

The badges of trade

The 'badges of trade' tests, whilst not conclusive, are used by HMRC to help...

Income Tax – £5,000 savings zero rate band

If you have taxable income of less than £17,570 in 2023-24 tax year you...