Tax and Business
Models (673)
Certificate of annual interest and tax deductedIf your company pays annual interest to an individual it must deduct income tax first and provide a corresponding certificate. certificateInterest is annual if it relates to a debt capable of lasting for... Read more
01 Nov 2022
Business planA business plan is a written description of the future of your business. It's a document that tells the story of what you plan to do and how you plan to do it. There are some generally accepted conventions about what a full-blown busine... Read more
26 Oct 2022
Electronic signaturesThe ability to sign documents electronically is essential to the smooth-running of many businesses. Use our guide to ensure that your contracts are validly executed.The legal positionThe Law Commission has cleared up the confusio... Read more
11 Oct 2022
Flow chart - new employee tax code procedure Notifying HMRC of a new employee and establishing the correct tax code to use against their pay is an important part of the general admin and paperwork required when you take on a new worker. If you don't f... Read more
24 Sep 2022
Business formatsMany businesses start organically as sole trader enterprises, evolving into partnerships or companies as they grow. But what are the other options? Incorporated v unincorporatedBusiness formats fall into two categories: incorporated a... Read more
23 Sep 2022
Checklist for altering the company's articles of associationDuring the life of a company, there are many situations that call for a change to the articles. How do you go about this? Our checklist takes you through it.Why change?When a company is first... Read more
22 Aug 2022
How companies workSmall business owners are used to doing everything, from carrying out seemingly menial tasks to making complicated management decisions. If the business takes the form of a company, they must remember to keep their various roles sep... Read more
22 Aug 2022
Flow chart - reclaiming additional stamp duty land tax If you own a residential property and purchase another, you must usually pay the stamp duty land tax (SDLT) additional charge (also called the higher rate or supplementary charge). If the new pro... Read more
20 Oct 2021
Flow chart - appointing someone to help with your tax affairsIf you need help with your tax affairs you can ask an accountant, tax advisor, friend or family member to do so on a short or long-term basis. However, HMRC is notorious for insisting that ... Read more
20 Oct 2021
Flow chart - capital allowances annual investment allowance Where you purchase plant or machinery for use in your business you are entitled to claim a tax deduction for the cost. This can be spread over many years. However, in a twelve-month period y... Read more
20 Oct 2021
