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...