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PSC registers are now mandatory for limited companies and LLPs

27 April 2016

In this note, references to a “company” also include references to a Limited Liability Partnership (LLP).

From 6 April 2016 all UK companies and LLPs are required to create and maintain a register of People with Significant Control (PSC) alongside their registers of directors and members.   And ....

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Annual tax on enveloped dwellings (ATED)

13 April 2016

Please note: this memorandum is for guidance only and is not advice. It is not a comprehensive note on all aspects of ATED. You should seek specific advice if you think ATED might apply to your company or partnership or if you think you might need to claim relief from it.

ATED is an annual tax ....

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“Cloud-based” accounting on the increase

27 March 2013

The online web-based accounts software revolution is now here and Sage is looking over its shoulder!

The market place is becoming flooded with new online web-based accounts software packages, but which one should you choose? Xero, Intuit, Kashflow, E-conomic, Sage Online - the list goes on!

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Business Entity tests for IR35 status available

27 March 2013

In May 2012 the HMRC brought out its new "Business Entity Tests" as part of the “Intermediaries Legislation” (IR35). IR35 has always been a grey area with respect to assessing a person’s employment status, but the Revenue has now tried to define more accurately who is, or is not, an “employee” of ....

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