Practical, plain-English guidance on audit, tax, VAT, accounts and advisory — written by our chartered accountants.
1224 articles · page 25 of 102
Capital gains tax has a short list of reliefs, and knowing which one applies is worth far more than any planning that happens afterwards. The headline one — business asset disposal relief — now…
Read articleTwo employees on identical salaries, paying identical pension contributions into identically good schemes, can end up with different amounts in their pots and different tax bills. The reason is…
Read articleEvery employee on a UK payroll carries a National Insurance category letter, and it decides how much the employer pays. Put someone in the wrong category and the error repeats every pay period…
Read articleA company that buys a brand, a customer list or software gets tax relief for it under the intangible fixed assets regime — and by default that relief follows the amortisation in the accounts.…
Read articleThe United Kingdom has no general exit tax. Leave, become non-resident, sell your company from abroad and the gain is — subject to some significant exceptions — outside the UK net. That…
Read articleHMRC is the UK's largest creditor and the one with the widest powers. It can take money directly from a bank account, instruct enforcement agents, deduct from wages through a tax code, and…
Read articleExcise duty is charged on three things — alcohol, tobacco and fuel — plus a short list of related products, and it works quite differently from VAT. It attaches to the goods rather than to a…
Read articleCorporation tax compliance is a calendar problem before it is a technical one. The return is due twelve months after the period end; the tax is due nine months and a day after it. That gap —…
Read article"Finance audit" means different things to different people, and the ambiguity causes real confusion when someone commissions one. It can mean the statutory audit of financial statements, an…
Read articleAuditing an asset manager is not primarily an exercise in auditing the manager. The firm's own balance sheet is usually simple — fee income, staff costs, some regulatory capital. The complexity…
Read articleWhen a pension trustee outsources administration, or an asset manager hands custody to a third party, somebody has to give them comfort that the provider's controls actually work. Sending a…
Read articleThe ICARA — internal capital adequacy and risk assessment — is the document at the centre of the FCA's prudential regime for investment firms. It is where a firm sets out the harm its business…
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