- Director’s Loan Account and Dividends 29 Jan 2024 Leadership, Policy - Operating an overdrawn DLA during the time leading up to insolvency can result in serious financial difficulty for directors on a personal basis.
- The Differences Between Series A and B Funding 23 Jan 2024 Fundraising, Investment, Tech, Trends, Valuation - And what investors look for and how to prepare...
- What is a tax indemnity? 17 Jan 2024 Exit, Strategy - A tax indemnity protects the buyer from unexpected liabilities that are revealed after the sale is completed.
- Wrongful Trading 12 Jan 2024 Policy - London Law Collective Director, Tim Herbert, explains what wrongful trading is and its consequences.
- Companies House Reforms Update 10 Jan 2024 Deadlines, Policy - Companies House has now provided a timetable as follows for the changes that were introduced on 26 October 2023.
- Dividend allowance for 2023/2024 8 Jan 2024 Tax - The dividend allowance is available to all taxpayers, regardless of the rate at which they pay tax.
- Cash basis extended 8 Jan 2024 Bookkeeping, Tax - The cash basis is a simpler basis of accounts preparation.
- National Insurance cut for employees and directors 8 Jan 2024 Leadership, Tax - The main primary rate is 12% from 6 April 2023 to 5 January 2024 and 10% from 6 January 2024 to 5 April 2024.
- Capital gains tax year-end planning 8 Jan 2024 Tax - The capital gains tax annual exempt amount falls from £6,000 for 2023/24 to £3,000 for 2024/25.
- NIC payable by the self-employed from April 2024 8 Jan 2024 Employment, Tax - The abolition of Class 2 National Insurance contributions takes place in April 2024.
- What to do if you receive one of HMRC’s ‘nudge’ letters 8 Jan 2024 Tax - HMRC is now regularly issuing “nudge” letters to encourage taxpayers to review their tax affairs
- What to know when buying a business 11 Dec 2023 - Here are key factors to consider when buying a business.