
Handling food? Wash, those hands
If you are considering any change to your business activities that will involve handling any packaged food or raw ingredients, ...

Unravelling the jargon: what is a support bubble?
The following notes are copied from the GOV.UK website. At first glance, it would appear that the definition of a ...

New financial support measures announced
The Chancellor, Rishi Sunak, has delivered his third major statement to the House of Commons in less than a month ...

When you can or can’t use the VAT Cash Accounting Scheme
Under standard VAT accounting, VAT is payable on sales whether or not the customer has paid and can lead to ...

Starting rate of Income Tax for savings
In the current tax year, anyone with taxable income of less than £17,500 will have no tax to pay on ...

Distributions in anticipation of striking off rules
The Extra Statutory Concession (ESC) - C16 was a well-used extra-statutory concession that allowed company directors to treat final distributions ...

Clock ticking on the Annual Investment Allowance
The Annual Investment Allowance (AIA) allows for a 100% tax deduction on qualifying expenditure on plant and machinery to be ...

Brexit countdown exporters
The Brexit transition period is due to end on 31 December 2020 and this means that the process for exporting ...

Brexit countdown importers
As we have reported previously, the UK government has confirmed that it will neither accept nor seek any extension to ...

Closing a limited company
There are a number of reasons why you may decide to close your limited company. This could be because a ...

New cashback scheme proposed
The government has announced plans to allow customers to get cashback from shops without needing to make a purchase. At ...

Gaming behind the wheel?
Unbelievably, it has been illegal to make phone calls or text while driving a car, but not illegal to play ...

Last orders please…
From 1 January 2021, UK businesses that export, import or transport goods to and from the EU will need to ...

Time To Pay limits increased
One of the measures announced by HMRC at the start of the coronavirus pandemic was the introduction of emergency measures ...

Donating land, property or shares to a charity
There are special rules in place for taxpayers who gift land, property or certain shares to charity. This can include ...

Companies House warn of delays in postal submissions
Company filing deadlines were extended for companies with filing deadlines between 27 June 2020 and 5 April 2021. Companies House ...

Are your construction clients ready for reverse charge changes?
New VAT rules for building contractors and sub-contractors come into effect from 1 March 2021. The new rules will make ...

New three-tier COVID-19 alert levels
On 12 October, the Prime Minister announced the introduction of a new three-tier system of local COVID-19 alert levels across ...

Applying for Green Homes Grants
Home owners and landlords in England can apply for a grant to make their home more energy efficient. The Green ...

Students warned of tax scams
HMRC is warning new students starting university that they could be targeted by scammers trying to steal their money and ...

New Freeports to cope with Brexit
The government is moving ahead with plans to build free trade zones - known as Freeports - across Britain after ...

The don’ts of the new 3-tier system
The new 3-tier system for classifying local COVID alert status sets out what you should not do depending on the ...

Levelling up or levelling down?
Our government has introduced a three-tier system for determining the local state of COVID infection and how restrictions in each ...

Job Support Scheme Expansion
On Friday 9 October, the Chancellor, Rishi Sunak announced an extension to the Job Support Scheme (JSS). The expanded scheme ...