Finance & Accounting
VAT penalties – New rules
The VAT default surcharge is being replaced with a new VAT penalty and interest regime. The new rules apply to VAT accounting periods beginning on
January 13, 2023
Finance & Accounting
Dividend ‘traps’ to avoid
Where the plan is to pay a dividend the director/shareholder must ensure that set procedures are in place. This article describes some traps for the
November 2, 2022
Finance and Accounting
What is meant by taking ‘reasonable care’?
All taxpayers have a responsibility to complete their tax returns correctly, to the best of their ability. However, inevitably, mistakes occur which may not be
August 3, 2021