Tax and Business




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Letter
Transactions in securities clearance letter Income and corporation tax anti-avoidance rules apply to a wide range of transactions involving shares or securities in companies. To provide certainty over whether HMRC will consider that a transaction is... Read more
UPDATED06 Dec 2019
Credits: 1
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Agreement
Settlement agreementWhen you want to prevent an employee from issuing proceedings in relation to the infringement of their statutory employment rights on termination of their employment, consider going down the settlement agreement route. This is an ... Read more
UPDATED06 Dec 2019
Credits: 1
doc
Miscellaneous
Spouse's job descriptionA business can pay a salary to the spouse or other family member of its owner if they work for it. Having a formal job description will help justify the amount paid if HMRC decides to challenge it.spouse's payThe wages paid to a... Read more
UPDATED15 Nov 2019
Credits: 1
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Checklist
Recovering the debt If it's time to go down the formal legal route, use this checklist to help weigh up your options and explain what's involved in attempting to recover your money. ... Read more
UPDATED12 Nov 2019
Credits: 1
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Checklist
How to arrange coverFinding the right source to arrange your insurance is an important part of the process. You can either go direct to the insurance company or through an intermediary.... Read more
UPDATED12 Nov 2019
Credits: 1
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Agreement
Non-audit engagement letterWhen you provide accounting and/or taxation services to clients, best practice dictates that you should issue them with an engagement letter to set out your mutual rights and responsibilities.EngagementThe engagement letter ... Read more
UPDATED11 Nov 2019
Credits: 1
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Form
VAT reduced rate evidence logWhere you provide construction services relating to buildings, you may be able to charge the 5% reduced VAT rate if you can prove the property meets the necessary conditions.Reduced rateThe reduced VAT rate applies to var... Read more
UPDATED11 Nov 2019
Credits: 1
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Checklist
Transfer of a going concern checklistIf you're VAT registered the default position when selling a business is that you must add VAT to the selling price. However, this won't be the case if the business is being sold as a going concern.Selling a busines... Read more
UPDATED10 Oct 2019
Credits: 1
docx
Checklist
EIS qualifying company checklistThe enterprise investment scheme (EIS) is a good way to incentivise external investors to buy shares and provide much needed capital for your trading company. Use this handy document as a first step to check whether yo... Read more
04 Sep 2019
Credits: 1
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Letter
Election to opt out of rental cash basisSince 6 April 2017 rental property accounts must be prepared on the cash basis if the total of rents and other income you receive from your properties exceeds £150,000 in a tax year. In some circumstances it m... Read more
29 Aug 2019
Credits: 1