2025 - Page 3 of 42

06 Nov 25

Company Voluntary Arrangements

A Company Voluntary Arrangement (also known as a CVA) is a special arrangement that allows a company with debt problems or that is insolvent to reach a voluntary agreement to pay

06 Nov 25

Tax and trivial benefits

There is a trivial benefit-in-kind (BiK) exemption that applies to small, non-cash gifts (such as a bottle of wine or a bouquet of flowers) that are occasionally given to

06 Nov 25

Pay for imports declared via the CDS

If your business imports goods into the UK, it is important to be familiar with the Customs Declaration Service and to ensure that any duty payments are made correctly and on time

06 Nov 25

Tell HMRC about unpaid tax on cryptoassets

Where cryptoasset tokens (also known as cryptocurrency) are held personally, this investment is usually undertaken in the hope of making a capital appreciation in its value or to

05 Nov 25

Tread carefully when using temporary contracts to confer tax breaks

A recent ruling has established that temporary worker arrangements do not constitute a single, continuous employment relationship in which workers retain the unfettered right to

03 Nov 25

Understanding the responsibilities of company directors

Taking on the role of a company director is more than holding a title. Directors have legal duties that shape how a company is run, how decisions are made and how risks are

03 Nov 25

Reviewing insurance cover

Many businesses arrange insurance in the early days and then only look at it again when something changes, or when a renewal comes around. The difficulty with this approach is that

30 Oct 25

Beware of the risks of engaging employees as sham contractors

Recently, a clear legal precedent confirmed that the nature of an individual's work is determined by the reality of the actual employment relationship rather than by arbitrary

30 Oct 25

Paying Class 4 NICs

If you are self-employed and your profits are above £12,570, you may need to pay Class 4 National Insurance, so it is important to understand how the rates and rules apply to

30 Oct 25

When you don’t need to make payments on account

If you file a Self-Assessment return you may need to pay your tax in three instalments, so it is useful to know when payments on account apply and when they can be reduced or

Year: 2025

Company Voluntary Arrangements

Tax and trivial benefits

Pay for imports declared via the CDS

Tell HMRC about unpaid tax on cryptoassets

Tread carefully when using temporary contracts to confer tax breaks

Understanding the responsibilities of company directors

Reviewing insurance cover

Beware of the risks of engaging employees as sham contractors

Paying Class 4 NICs

When you don’t need to make payments on account

Claim flat rate expenses for work clothing and tools

National Insurance credits and Child Benefit

Taxable & tax-free state benefits

SJPR