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10 Chartered Accountants

News

683,000 higher rate taxpayers opt out of child benefit as thresholds remain frozen
15 May 2023

The High Income Child Benefit Charge (HICBC) was introduced in 2013 and was set up to charge tax on individuals claiming child benefits who were earning a yearly income in excess of £50,000.
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Striking the perfect balance: Director’s salary and dividends for 2023/24
15 May 2023

As a business owner, determining the ideal salary for company directors can be tricky. Often, most directors will want to balance their salary and dividend payments to be as tax efficient as possible. The 2023/24 tax year presents an array of factors to consider, such as income tax thresholds, National Insurance contributions...
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Businesses must get to grips with a Government crackdown on fraud committed by employees
15 May 2023

A new ‘failure to prevent fraud’ offence is being introduced by the Government to encourage businesses to do more to deter offending, which will ultimately protect themselves, consumers, and other businesses. The new legislation, which is likely to come into force by the end of 2024, will make it easier to prosecute...
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SMEs to benefit from Chancellor’s change to the Research & Development tax credits schemes
19 April 2023

Chancellor Jeremy Hunt announced a partial reversal to the SME Research & Development (R&D) tax credit cuts in the recent Spring Budget after facing months of pressure. Startups had warned that the cuts, first announced last November in the Autumn Statement, would hinder growth for early-stage and research-intensive tech companies.
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Chancellor abolishes Lifetime Allowance pensions shake-up
19 April 2023

The abolition of the pensions Lifetime Allowance, (LTA) which was announced in the Spring Budget, releases people to save as much as they like into their schemes. Chancellor Jeremy Hunt abolished the allowance, which is the limit on how much people can build up in their pension pots over their lifetime while still benefiting...
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How does Full Expensing work?
19 April 2023

Chancellor Jeremy Hunt has announced a partial replacement for the Super Deduction that allows companies to write off 100 per cent of the cost of investment in one go. The Full Expensing scheme was announced in the March Budget.
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Crypto transactions to become part of Self-Assessment under new regulations
19 April 2023

The Government has announced there will be greater scrutiny on the reporting of all crypto transactions, including for cryptocurrencies and non-fungible tokens (NFTs). HM Revenue & Customs (HMRC) will now require cryptoasset reporting in Self-Assessment tax returns by requiring separate reporting of gains and income.
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How do changes in Corporation Tax affect my business?
19 April 2023

Changes to the amount of Corporation Tax (CT) businesses pay came into effect on 1 April. From that date, the main rate of CT rose from 19 per cent to 25 per cent for the most profitable companies. Companies whose year-end is 31 March will pay 19 per cent CT for the whole of the 2022/23 period...
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Be prepared for business rate changes as rateable value update takes effect
19 April 2023

The Valuation Office Agency (VOA) has updated the rateable values of all businesses, and other non-domestic, properties in England and Wales from 1 April 2023. The Government levies the charge on offices, shops, pubs, and warehouses. In fact, most non-domestic properties will attract business rates.
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Government announces shakeup in the payment of Benefits in Kind
19 April 2023

The Government has announced a shake-up in how Benefits in Kind (BIK) are paid. The move will allow tax agents to run payroll BIK on behalf of clients for the first time. The Government says it will help to reduce administrative burdens on employers and enable agents to support their clients more effectively.
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