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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Meaning of Carried Interest
Carried interest is essentially a share of the profits from an investment fund that is paid to the…
Avoid 60% Income Tax band
A ‘60% Income Tax band’ can arises when an individual’s income exceeds £100,000 in a tax year. Once…
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.…
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…
Investment Manager Exemption (IME)
The Investment Manager Exemption (IME) is a long-standing HMRC concession that helps attract international investment in the UK.…
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 relief on professional subscriptions
Employees may be entitled to tax relief on certain professional fees and subscriptions that they pay personally. The…
Companies House steps up enforcement activity
Companies House is entering a new era of enforcement as it begins making greater use of the powers…
