Investment Manager Exemption (IME)
The Investment Manager Exemption (IME) is a long-standing HMRC concession that helps attract international investment in the UK.…
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Tax relief on professional subscriptions
Employees may be entitled to tax relief on certain professional fees and subscriptions that they pay personally. The…
Understanding dividend tax
Understanding dividend tax is important for anyone who receives income from shares in a company. Dividends are taxed…
Employee travel expenses
There is no requirement to report certain travel and subsistence expenses where an exemption applies. The travel and…
Company mobile phones and tax implications
When employers provide mobile phones to employees, it is important to understand the tax treatment that applies to…
Tax treatment of loans to employees
Employees may receive a taxable benefit where an employer provides a loan that is interest-free or charged at…
The benefits of Fair Payment Code accreditation
Getting paid on time remains one of the biggest challenges facing many small and medium-sized businesses. Late payments…
Companies House steps up enforcement activity
Companies House is entering a new era of enforcement as it begins making greater use of the powers…
Claiming tax relief on charitable donations
When you donate money to a charity or Community Amateur Sports Club (CASC) under Gift Aid, the organisation…
Tax-free benefits in kind from your employer
The range of benefits that can be provided tax-free by an employer is relatively limited, but there are…
Understanding your National Insurance record
Your National Insurance record can be checked online to see what contributions and credits you have built up…
Salaried members of LLPs
Members of a Limited Liability Partnership (LLP) are normally treated as self-employed for tax purposes. However, special rules…
