Tax and Business


Business asset disposal relief checklistWhen you sell or transfer all or part of your business you might be entitled to claim business asset disposal relief in respect of any capital gain you make. This means that the maximum rate of tax that will ap... Read more
UPDATED02 Oct 2023


Flow chart - pension contributions annual allowanceIf you are under 75 you're entitled to tax relief on pension contributions of up to £60,000 in a tax year. Flow chart Our Flow Chart - Pension Contributions Annual Allowance will help you work out ho... Read more
UPDATED02 Oct 2023


Flow chart - student loan repayments Whatever type of student loan you have you're required to make repayments when your earnings reach a certain level. You may have more than one type of student loan each with different repayment stating points and r... Read more
UPDATED02 Oct 2023


Minutes of shareholders' meeting to pay final dividendA company can only pay a dividend if it is first approved by its board of directors or shareholders. Where there is more than one shareholder the resolution must be passed at a shareholders' meeting... Read more
24 Feb 2023


Resolution of sole director to pay interim dividendA company can only pay a dividend if it is first approved by its board of directors or shareholders. For an interim dividend approval is only required from the board. Where there is only one director... Read more
24 Feb 2023


Resolution of sole shareholder to pay final dividendA company can only pay a dividend if it is first approved by its board of directors or shareholders. Where there is only one shareholder the resolution can be passed by them alone. The resolution sh... Read more
24 Feb 2023


Written ordinary resolution to approve final dividendA company can only pay a dividend if it is first approved by its board of directors or shareholders. For a final dividend approval is required by the shareholders. The approval can be given at a sh... Read more
24 Feb 2023


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
03 Feb 2023


Companies House filingThere are several occasions that call for documents to be filed at Companies House. Use our checklist to make sure your documents are accepted.Delivery methodsIt is now possible to file most of the common documents at Companies ... Read more
03 Feb 2023


Corporate insolvency procedures summaryCorporate insolvency is littered with technical jargon. Use our summary table to make sense of it all.Insolvency basicsMost business professionals come across corporate insolvency at some point. Whether your com... Read more
03 Feb 2023