• 17th December 2012

    AIAs – should you delay capital expenditure?

    A surprise announcement in the Autumn Statement was the increase in the AIA from £25,000 to £250,000 from 1 January 2013; a larger surprise especially because it had only been reduced from £100,000 in April. So, should you consider delaying expenditure to take advantage?

  • 5th November 2012

    The Brave New World of Spin-outs!

    We are currently in a “Brave New World” where Public Service providers are looking at the services they offer to see if they might be better supplied by Social Enterprises or Spin Outs.

  • 8th October 2012

    The next generation – planning for succession

    Family-run businesses, whatever the size, generally have one common problem. What happens as the current ‘decision maker’ looks to retirement? There are basically two options – to sell the business or keep it.

  • 10th September 2012

    Charities – funding and VAT liability

    The recently released Tax Tribunal decision in the case of Hope in the Community Ltd (HITC) highlights potential VAT problems arising from supplies of services by charities to Government departments and agencies, local authorities and similar bodies

  • 14th August 2012

    ‘Super’ reliefs available – and not just for Hi-Tech companies

    People often think that R&D tax credits are only available to high-tech companies working at the cutting edge of science. This is not the case.

  • 17th July 2012

    It’s tough out there – isn’t it?

    It’s been tough for a long time now so does the fact that the anticipated avalanche of insolvencies has not happened mean that key stakeholders in businesses are taking a conciliatory view when dealing with businesses that are facing financial distress?

  • 26th June 2012

    EFA support grants

    Earlier this month the Education Funding Agency (EFA) issued a briefing to academies confirming the various returns and other information that it requires and announcing that the EFA will provide grants to assist academies with providing this information.

  • 20th June 2012

    Are you ready for RTI?

    If you are an employer or pension provider you need to make sure that you are ready for the new reporting system for Pay As You Earn (PAYE) being introduced by HMRC.

  • 17th May 2012

    Time to open the war chest?

    With the UK back in recession and the Eurozone crisis refusing to go away, one would assume that now is the time to hold onto your cash and avoid any unnecessary risk.

  • 26th April 2012

    The Black Art of Tax in Construction

    It never ceases to amaze me how tax can often be an afterthought in construction projects - left as something to be worked out by the client and their advisors later on.