Using your own car in your property business
A landlord running an incorporated business is likely to need to use their own car for the purposes of the business. Where this is the
A landlord running an incorporated business is likely to need to use their own car for the purposes of the business. Where this is the
Over the past ten years, various steps have been taken to improve the effectiveness of the off-payroll (IR35) rules, with limited success. In April 2017
The Covid-19 pandemic has meant that more employees worked from home than ever before. This trend looks set to continue following the Government’s latest advice
The National Insurance employment allowance enables eligible employers to reduce the amount of employer’s National Insurance that they pay over to HMRC. The allowance, which
Before the Government U-turn, many employees had started to return to office-based jobs. Where the employee had previously worked from home and had been provided
In June 2020, the Government announced that it was making funding available to customs intermediaries and businesses to help increase their capacity to make customs
In the July Economic Statement, as part of his Plan for Jobs, Chancellor Rishi Sunak announced that a new Kickstart Scheme would shortly be launched
In the UK, paying for education affects many parents and their student offspring at some point. Thousands are already paying college and university fees, and
The Covid-19 pandemic has seen many employees being required to wear personal protective equipment (PPE) at work. The way in which this is provided and
Hardship loans to employees To help employees out during the Covid-19 pandemic, employers may provide ‘hardship’ loans to employees. Where loans are provided, what are
Company car ‘availability’ during the Covid-19 pandemic For many, their working patterns changed as a result of the Covid-19 pandemic. Some employees were required to
Reclaim SSP for Covid-19 absences Small employers can now reclaim statutory sick pay (SSP) paid to employees who were absent from work due to the
Trivial benefit traps – Contractual obligations The trivial benefits exemption allows employers to provide employees with low cost benefits free of tax and National Insurance
Partnership rather than a limited company. We explain why in today’s blog. Employer-funded scholarships Special tax rules apply to scholarships, which include exhibitions, bursaries or
Can we deduct entertaining expenses? The tax rules on the deductibility of entertaining expenses are harsh and often misunderstood – the fact that the expenditure
Zero charge for zero emission cars From 6 April 2020, the way in which carbon dioxide emissions for cars are measured is changing – moving
Travel expenses and the 24-month rule As a general rule, employees are denied a tax deduction for the cost of travel between home and work.
It is permissible for a business to claim a tax deduction for the cost of a reasonable wage paid to a family member who helps
A statutory exemption exists, which allows employers to meet the cost of certain social events for staff without triggering a liability to tax or NICs,
Where employees were provided with taxable benefits and expenses in 2018/19, these must be notified to HMRC. The reporting requirements depend on whether the benefits
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