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Every year the Chancellor of the Exchequer announces changes to the way that businesses obtain tax relief on their plant and equipment. The general rule is that the cost of

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What are you going to do to provide for your retirement? Many business owners say that their business is their pension scheme and/or they will rely on the cash tied

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In the very first issue of Topical Tips last year we drew your attention to the punishing new levels of company car tax that came into effect on 6 April

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Now that the 2002 Finance Bill has received Royal Assent and become law (on 24 July 2002), it is worth considering a subtle, but very important change to the rules

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Your business relies upon providing your customers or clients with an uninterrupted service – could it continue to do this without modern technology? From your computers and photocopier to software

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The question seems simple – if you own a company, should you have a company car, or should you run a car privately? The answer is not so simple –

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IHT is often perceived to be the most unfair of all taxes. As a percentage of Barnes Roffe Topical Tips revenues for the Government it provides a tiny fraction of

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In this issue of Topical Tips we consider the expensive issue of raising children. Most readers will welcome financial help from any quarter, particularly the Inland Revenue. Before this can

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If your business operates a stakeholder pension scheme or deducts personal pension contributions from earnings then it is your responsibility as employer to ensure that there is a ‘record of

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Forget the spin – it’s a tax and spend budget! In this issue we comment on the key feature of the recent Budget – National Insurance changes – and offer

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In issue 11 of Topical Tips we demonstrated how the Capital Gains Tax (“CGT”) main residence election can be used to secure substantial or total exemption from CGT in respect

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Startling headlines have appeared in the press about the effect of new accounting rules upon some companies. These rules force certain companies to recognise deficits in their company “final salary”