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A bigger loan may not mean more tax relief With the recent increase in property prices, people owning investment properties may be thinking about increasing the borrowings on their investments

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Sub-contractor or employee? The fact that an individual may hold a CIS card does not necessarily mean that he is a subcontractor for tax purposes! The Inland Revenue is undertaking

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Take care when you give things away! This issue looks at the complicated and onerous rules introduced by the 2004 Finance Act in respect of the beneficial enjoyment of property

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H&S is a potential minefield! Issues relating to Health and Safety (H&S) are of increasing concern to employers, and this edition of Topical Tips has been produced to provide a

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Your company car tax review starts here Car taxation remains an area where employers find it hard to judge where a cost saving can be made and, if it can,

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Directors beware! Key-man insurance policies are becoming increasingly popular (or are increasingly being demanded by banks), but the tax treatment of the premiums payable and the proceeds receivable is far

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The recent Budget brought into focus the potentially very nasty Settlements legislation. This little-used legislation has been in existence for a number of years but it is becoming increasingly clear

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Company cars revisited In this post-Budget issue we return to one of our favourite topics – the tax charge that is imposed on employees and directors who enjoy the benefit

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What is Money Laundering? ‘Money laundering’ is exchanging criminally obtained money or other assets for ‘clean’ money or other assets with no obvious link to their criminal origins. It also

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Are you exempt from the requirement to have an audit? If your company’s financial year ends on or after 30 March 2004 increased audit exemption thresholds come into effect. The

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A growing tax attack Inheritance Tax (“IHT”) used to be paid only by the wealthiest people in the country, but now many ordinary homeowners, especially those who live in the

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A mismatch in the rules This issue of Topical Tips focuses on a mismatch between the income tax and National Insurance contributions (“NICs”) rules in respect of the benefit in