2023 - Page 12 of 18

21 Sep 23

Tax on incentive rewards

Companies may use incentive award schemes to encourage their employees in various ways. For example, to sell more of their own goods and services. The award can be in forms

21 Sep 23

Activities subject to the scope of VAT

There are a number of conditions that must be satisfied for an activity to be within the scope of UK VAT. An activity will fall within the scope of VAT when all the following

21 Sep 23

Change to Company Accounts filing

The Economic Crime and Corporate Transparency Bill has completed its initial journey through the House of Commons and the House of Lords and is now at the stage known as,

19 Sep 23

Changes afoot at Companies House

Due to new legislation working its way through Parliament, Companies House will be making a number of significant changes. In a recent blog post, they made the following

14 Sep 23

Autumn Statement 2023

The Chancellor, Jeremy Hunt, has announced that he will deliver his Autumn Statement to the House of Commons on Wednesday, 22 November 2023. This move would imply that the annual

14 Sep 23

What is a trust?

A trust is an obligation that binds a trustee, an individual or a company, to deal with assets such as land, money and shares which form part of the trust. The person who places

14 Sep 23

Who is a Scottish taxpayer?

The Scottish rate of income (SRIT) is payable on the non-savings and non-dividend income of those defined as Scottish taxpayers. This means that Scottish taxpayers who also have

14 Sep 23

Checking your National Insurance record

HMRC offers an online service to check your National Insurance Contributions (NIC) record online. In order to use the service, you will need to have a Government Gateway account.

14 Sep 23

Paying tax by debit card or business credit card

It is possible to pay HMRC by corporate credit card or corporate debit cards. The use of these cards is subject to a fee. Payment by personal debit cards is currently fee-free.

14 Sep 23

Calculate tax on company cars

Where an employee with a company car is provided with fuel for their own private use by their employers, the default position is that the employee is required to pay the car fuel

Year: 2023

Tax on incentive rewards

Activities subject to the scope of VAT

Change to Company Accounts filing

Changes afoot at Companies House

Autumn Statement 2023

What is a trust?

Who is a Scottish taxpayer?

Checking your National Insurance record

Paying tax by debit card or business credit card

Calculate tax on company cars

Who pays Income Tax in Scotland

Defer paying Class 1 National Insurance on a second job

Work out your VAT fuel scale charge

SJPR