Who needs to register for anti-money laundering supervision
If your business operates in a sector covered by the Money Laundering Regulations, you must...
Who needs to register for an EORI number
If you are moving goods across borders, an EORI number may be essential for customs...
Who must send in a tax return
From self-employment to rental income, there are many reasons you may need to file a...
Who is liable to Income Tax at Scottish rates?
Where you live determines if you pay Scottish Income Tax. The rules are not based...
Who can claim the IHT residence nil rate band
With the Residence Nil Rate Band (RNRB), families can pass on up to £1 million...
When you don’t need to make payments on account
If you file a Self-Assessment return you may need to pay your tax in three...
When you cannot charge VAT
Not all goods and services carry a 20% VAT, knowing the right rate can save...
When it comes to pensions, it is of paramount importance to Re-DOC on time!
A tribunal recently ruled on the failure of a private limited company, El Recruitment Ltd...
When is a hobby a business
Not sure if your hobby is actually a taxable trade? HMRC uses ‘badges of trade’...
When do the higher rates of Income Tax apply
Once your income passes £100,000, your tax-free allowance starts to shrink. Between £100,000 and £125,140...
When dividends cannot be paid
Under the Companies Act 2006, dividends can only be paid from realised profits, never from...
When disciplinary processes and non-compete clauses implode
Many modern companies insist on the inclusion of restrictive covenants to limit the freedoms of...
When changing a company’s name absolves a daughter company of its obligations
The Court of Appeal addressed the complexities of benefit scheme amendments and the lines of...
When can you recover VAT on a car purchase
Reclaiming VAT on company cars isn’t as simple as it sounds. Generally, businesses can’t recover...
When can you deregister for VAT?
Considering VAT deregistration? Whether compulsory or voluntary, knowing the rules, deadlines and risks of delay...
What’s included in your VAT return
With a £90,000 VAT registration threshold, many UK businesses might wonder whether to register voluntarily...
What to Expect from the Chancellor’s Spring Statement 2025
The Chancellor’s Spring Statement, scheduled for 26 March 2025, is expected to focus on navigating...
What is the settlement legislation?
Thinking of gifting income to a spouse or partner? HMRC’s settlements rules may still tax...