Banner

Business structures

Call to reform IR35 rules

The government should act to change the rules governing the tax status of contractors, the Institute of Directors (IoD) has said.

Read more »

Tax changes may lead to rise in incorporations

Increasing numbers of sole traders may switch to limited company status as a result of the tax rates announced in the emergency Budget.

Read more »

Revised corporate governance code to come into effect

The directors of the UK’s largest companies will have to be re-elected on an annual basis as part of a revised code of corporate governance.

Read more »

Main capital allowances

Find out about the main capital allowances.

Read more »

Partnerships

Even the strongest relationships can suffer in times of adversity. Good planning is an essential part of creating a successful business partnership. Our guides provide information on important aspects of your partnership, such as setting up a formal agreement and planning for the unexpected. It is essential to seek our advice with regard to partnerships matters.

Read more »

Partnership agreements

Did you know that if you have no partnership agreement, then the provisions of the Partnership Act of 1890 apply?

Read more »

Interest and tax payments

HMRC charge interest on underpayments of tax, and pays interest (repayment supplement) on overpayments.

Read more »

The tax system for partnerships

If you form a partnership, you must register it separately with HMRC even if the partners have previously been self-employed. If the partners are new to business, they must also register individually. Registration for both partnerships and individual partners is now done online through the HMRC website.

Read more »

Interest and tax payments

HMRC charge interest on underpayments of tax, and pays interest (repayment supplement) on overpayments.

Read more »
Syndicate content