Meaning of Permanent Establishment
The term permanent establishment (PE) is an important tax concept for businesses that operate across international borders. In…
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Don’t forget to pay your Class 1A NICs
Employers are reminded that Class 1A National Insurance contributions (NICs) for the 2025–26 tax year must be paid…
Construction Industry Scheme responsibilities
The Construction Industry Scheme (CIS) is used within the UK construction sector to help manage payments between contractors…
Child Benefit and the High Income Child Benefit Charge
The High Income Child Benefit Charge (HICBC) applies where an individual or their partner receives Child Benefit, and…
Are you too dependent on one customer?
Many successful businesses begin by working closely with one major customer. While this can provide valuable income and…
Five ways to improve customer retention
Winning new customers is important, but many businesses overlook the value of keeping the customers they already have.…
Employee travel expenses
There is no requirement to report certain travel and subsistence expenses where an exemption applies. The travel and…
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…
Investment Manager Exemption (IME)
The Investment Manager Exemption (IME) is a long-standing HMRC concession that helps attract international investment in the UK.…
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…
Company mobile phones and tax implications
When employers provide mobile phones to employees, it is important to understand the tax treatment that applies to…
