Tax and Business




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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
UPDATED04 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
UPDATED29 Aug 2019
Credits: 1
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Clause
Employee contract pay in lieu of notice clauseIn the absence of an express payment in lieu of notice clause, you don't have the contractual right to terminate employment summarily upon making such a payment. This doesn't mean you can't do it, but you do... Read more
24 Jun 2019
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Agreement
Director's service agreementAny director who is also an employee of the company should always be given a service contract. As well as ensuring there are no arguments over their status it should also minimise the possibility of any other misunderstandi... Read more
24 Jun 2019
Credits: 1
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Letter
Property rental business loss relief claimIndividuals, including members of business partnerships, can claim a deduction in the tax liability on general income where their property rental business has made a loss and all or part of that loss results ... Read more
11 Jun 2019
Credits: 1
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Letter
Social investment tax relief advance assurance letterIf you operate a qualifying social enterprise, you could attract potential investors using a government-approved tax relief.When can you request advance assurance?For social investment tax relief (... Read more
14 Feb 2019
Credits: 1
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Form
Schedule of pre-registration expenditureIf you trade before you register for VAT, you could claim input tax going back up to four years.Pre-trading expenditureIt is possible for you to reclaim some of the VAT you incur before you register on the firs... Read more
14 Feb 2019
Credits: 1
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Checklist
tax planning checklist 2017/18Each tax year there are a number of tax allowances, exemptions and rate bands which if not utilised are essentially wasted as you cannot carry them forward. We've put together a handy checklist to help you avoid overlookin... Read more
01 Feb 2019
Credits: 1
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Document
Making an application to court under the Companies Act 2006There are occasions that require a company to make an application to court. Our summary takes you through the procedure. When is a court application necessary?There are numerous occasions in ... Read more
15 Jan 2019
Credits: 1