Tax and Business
Models (673)
Minute of board resolution to recommend final dividendOnly shareholders can approve the payment of a final dividend. However, it must be recommended by the directors first, on the basis of a careful consideration of the company's financial situation. ... Read more
28 Jun 2018
Minute of board resolution to pay interim dividendDirectors can usually pay interim dividends without approval of the shareholders. This decision must be properly documented in the board minutes. Our model shows you how.AccountsThe board minutes reco... Read more
28 Jun 2018
Distribution flow chartA company doing well will usually be expected to make distributions to its shareholders. Our flow chart takes you through the process of assessing whether a distribution can lawfully be made.What is a distribution?"Distribution" ... Read more
28 Jun 2018
Claim for small part disposal relief - compulsory purchaseIf you are forced to sell your land to a local authority under a compulsory purchase order, you could benefit from an expanded form of small part disposal relief.Part disposals - generallyWhen... Read more
19 Jun 2018
Election to aggregate employer loansNormally, where a company has made a number of loans to a director the taxable benefit for each must be calculated separately. However, an election can be made to aggregate them.cheap rate or zero interest loans Wh... Read more
11 Jun 2018
IHT gift from surplus income letterThere is an inheritance tax exemption for monetary gifts made out of your surplus income. To demonstrate that a gift has been made out of surplus income you should send a letter with each gift you make. Write a lett... Read more
29 May 2018
Letter withdrawing from flat rate schemeIf you use the flat rate scheme (FRS), you can leave it voluntarily at any time by writing a simple letter to HMRC.FRSIf you operate the FRS, you are free to leave it and change to standard VAT reporting at any... Read more
08 May 2018
Internet marketing Marketing your business using a website is all about generating good publicity to increase your customer base. However, legislation is in place to govern what you can and can't do. Use this checklist to ensure that your business mar... Read more
04 May 2018
Data Protection and your websiteIf your website collects personal data (information about a living person which enables them to be identified), then it must comply with the Data Protection Act 1998. Use this checklist as a guide to ensure that you do... Read more
04 May 2018
Company car lump sum contribution agreementThe taxable benefit in kind for a company car can be reduced if the director or employee the car is made available to contributes to the cost of its purchase. Capital contributionA capital contribution made ... Read more
03 May 2018
