National Insurance: A reminder to check your record
National Insurance: An important reminder to check your record
If you are a Director/Shareholder of a Company taking salary and dividends there are some tax changes coming in April that you need to consider
If you are a Director/Shareholder of a company there are some important tax changes taking place this 5 April that you should be aware of when considering dividends v salary planning.
SEIS Investments – Changes announced in the recent Spring Budget could affect investors
Our Tax Director, Mary Tierney updates on how changes announced in the Autumn and confirmed in the Spring Budget could affect SEIS investors.
Corporation Tax: A reminder about the Annual Investment Allowance and the Structures and Buildings Allowance
Following the mini-Budget 2022, the Annual Investment Allowance (AIA) will remain at £1 million for the foreseeable future. It is always useful to review your capital expenditure prior to your company’s year end to see if there is benefit in accelerating the commitment to any expenditure.
Corporation Tax: How to benefit from Investment Zones
The mini-Budget 2022 announced the government will be working with 38 areas across the country to introduce Investment Zones. Similar zones may be introduced in Scotland, Wales and Northern Ireland but this is yet to be confirmed.
Corporate Tax: Super deduction coming to an end on 31 March 2023
From 1 April 2021 to 31 March 2023, a super deduction at 130% is available on most new plant and machinery expenditure that would ordinarily qualify for writing down allowances at the main rate of 18%.