Pension contributions to approved pension funds on behalf of employees and directors continue to be a tax-free benefit provided the annual input limit is not breached. The contributions are also […]

If you have children under 12 who attend a nursery, after school club, playscheme, childminder or you are considering sending them to a summer camp you should think about setting […]

The fourth version of the CJRS “furlough” grant scheme starts on 1 May 2021 and will run until 30 September with employees affected continuing to be supported such that they […]

Conscious leadership is bringing your whole self, with total awareness, to your role as a business leader. Conscious leadership requires authenticity – to be a conscious leader you must be […]

The benefits of a more diverse and inclusive organisation are clear, but how do you actually go about implementing a diversity and inclusion strategy? Businesses are more focused on diversity […]

Where a Gift Aid declaration is made, the recipient charity or community amateur sports club can claim back basic rate tax on the donation. The donation is treated as made […]

As the 2020/21 tax year draws to a close, many employees will have spent much if not all of the last year working from home. While the tax system enables […]

A popular profit extraction strategy for shareholders in personal and family companies is to pay a small salary and to extract further profits as dividends. The optimal salary will depend […]

The Recovery Loan Scheme supports access to finance for UK businesses as they grow and recover from the disruption of the COVID-19 pandemic. Up to £10 million is available per […]

Business interruption insurance provides cover for losses as a result of events that close or severely disrupt the business. Policies may cover a loss of profits that arise as a […]

ATED return and charge for 2021 The annual tax on enveloped dwellings (ATED) is payable where high value residential property is held within an ‘envelope’, such as a limited company. […]

The “off-payroll” working rules that apply to certain workers supplying their services to clients via their own personal service companies start from 6 April 2021. Under this new regime end […]