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Resources

Capital Expenditure Super Deduction

In his 2021 Budget, the Chancellor hailed the introduction of a new ‘Super Deduction’...

Annual party benefits

The cost of a staff party or other annual entertainment is generally allowed as...

Claims to reduce payments on account

Self-Assessment taxpayers are usually required to pay their Income Tax liabilities in three instalments...

Exempt beneficial loans

An employee can obtain a benefit when provided with an employment-related cheap or interest-free...

National Minimum and Living Wage increases 1 April 2021

The new National Minimum Wage (NMW) and National Living Wage (NLW) rates came into...

Archiving international trade documents

There are important rules that all businesses must follow to keep business and accounting...