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...