Search

2016/17 is a year of significant change for P11Ds and PAYE Settlement Agreements (PSAs). Employers and advisers must ensure they are ready.

It seemed like a simple question from a client. 

“How much can I pay an employee for his business mileage without causing a tax problem?”

Background

Company share buy-backs are frequently used as an important tool in succession planning.

This article follows on from Paul Martin’s ‘Mind the GAAP’ article in the May 2016 issue of Business Tax Voice about the impact of

Employee ownership has been a popular business model amongst many founders and business owners for decades.

Since Theresa May gave her speech to the CBI on 21 November 2016, there has been a lot of speculation around her comments on research and development in the UK.

Having reviewed the Financed Bill clauses after they were published in December, here is my personal view of the more important or noteworthy issues.