Government to end free movement if a no-deal Brexit
If the UK leaves the EU without a deal in place on 31 October 2019, EU, EEA and Swiss citizens (and their family members) who are living in the UK by this date will still be
A reminder of the ‘badges of trade’
The 'badges of trade' tests, whilst not conclusive, are used by HMRC to help determine whether an activity is a proper economic / business activity or merely a money-making
The importance of a written contract
The importance of having a written contract when deciding employment status should not be understated. Failing to make proper provision for written contracts can mean relying on
New CGT rules for homeowners
Currently, if a property has been occupied at any time as an individual’s main private residence, the last 18 months of ownership are disregarded for CGT purposes. This
Blind Person’s Allowance
The Blind Person’s Allowance is an extra amount of tax-free allowance made available to those who are eligible. The allowance for the current 2019-20 tax year is
VAT changes for CIS Sub-contractors
Important changes to the VAT rules for building contractors and sub-contractors are coming into effect from 1 October 2019. In a nut-shell, if you are subject to the Construction
Deregistering for VAT
A compulsory VAT deregistration is usually required if you: Stop making taxable supplies Sell your business Change legal status Disband a VAT group Join a VAT group Join
How dividends are taxed
The dividend tax allowance was introduced in April 2016. It replaced the old dividend tax credit with an annual £5,000 dividend allowance with tax payable on dividends
Do you trade with EU companies?
The new Chancellor, Sajid Javid, has stepped up plans to help ensure businesses are ready to trade post-Brexit if the UK leaves the EU without a deal. If you trade goods with the
Tax Diary September/October 2019
1 September 2019 - Due date for Corporation Tax due for the year ended 30 November 2018. 19 September 2019 - PAYE and NIC deductions due for month ended 5 September 2019. (If you