Blogs

Finance and Accounting

SDLT Multiple Dwellings relief

Multiple dwellings relief’ (MDR) allows a rate to be charged at the percentage payable on the ‘average value’ price (referred to as the ‘Average Value

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Finance and Accounting

Limited liability partnerships

A limited liability partnership (LLP) is not a partnership but a body corporate with a difference – there are no shareholders or guarantors (as there would be

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Finance and Accounting

Loans to participators

Where a close company (or LLP) makes a loan (otherwise than in the ordinary course of a business) to an individual who is a participator

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Finance and Accounting

NIC and company directors

Special rules apply to company directors when it comes to calculating their Class 1 National Insurance liabilities. Why the rules Directors, particularly of personal and

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