2025 - Page 10 of 39

21 Aug 25

Company director disqualification

Company directors have a legal duty to act responsibly and in the best interests of their business. If a director fails to meet these responsibilities, they can face

21 Aug 25

What happens if you cannot pay your tax bill?

If you cannot pay your tax bill, it’s crucial to contact HMRC as soon as possible. They may offer support through a Time to Pay arrangement, allowing you to repay your debt in

21 Aug 25

What is the pension’s Money Purchase Annual Allowance?

The Money Purchase Annual Allowance (MPAA) is a pension rule designed to prevent individuals from gaining double tax relief on pension contributions. It targets situations where

21 Aug 25

When dividends cannot be paid

Under the Companies Act 2006, dividends can only be paid from realised profits, never from capital, no matter what a company’s Articles of Association say. Dividends can only be

21 Aug 25

Using the 159 helpline

If a call from your bank feels suspicious, just hang up and dial 159 to be connected safely to your bank’s fraud team. The 159 helpline was launched in September 2021. The

20 Aug 25

Tripartite arrangements don’t necessarily enable an agency to escape accountability

The question was raised as to whether, in a tripartite agency relationship, an employment relationship exists between an employee and their intermediary agency. For instance,

18 Aug 25

Management buyouts: benefits for owners and teams

A management buyout keeps the business in familiar hands. The team that already understands customers, systems, and culture steps into ownership, which reduces disruption and

18 Aug 25

Improve cash flow with smarter invoicing habits

Why cash flow matters Profit is important, but cash pays wages, suppliers and loan repayments. Even strong businesses can struggle if money arrives late. A few disciplined habits

14 Aug 25

Help with outstanding tax bills

HMRC’s Time to Pay lets eligible taxpayers spread tax bills over time, avoiding immediate enforcement. If you owe tax to HMRC, you may be able to set up an online ‘Time to Pay’

14 Aug 25

VAT – digital record keeping

HMRC requires businesses to maintain accurate VAT records to ensure correct tax payments. While all businesses must retain general records (such as invoices, bank statements, and

Year: 2025

Company director disqualification

What happens if you cannot pay your tax bill?

What is the pension’s Money Purchase Annual Allowance?

When dividends cannot be paid

Using the 159 helpline

Tripartite arrangements don’t necessarily enable an agency to escape accountability

Management buyouts: benefits for owners and teams

Improve cash flow with smarter invoicing habits

Help with outstanding tax bills

VAT – digital record keeping

Beware of the risks of engaging employees as sham contractors

Paying Class 4 NICs

When you don’t need to make payments on account

SJPR