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Small trading tax exemption for charities

The tax treatment of charities can be complex. Many charities trade either as part of their charitable interests or to ...
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Correcting errors on VAT returns

Where an error on a past VAT return is uncovered, businesses have a duty to correct the error as soon ...
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Treasury directive re fourth SEISS grant

HM Treasury has published a further Treasury Direction made under the Coronavirus Act 2020, ss. 71 and 76, which modifies ...
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Keeping self-employed tax records

If you are self-employed as a sole trader or as a partner in a business partnership, then you must keep ...
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Recovery Loan Scheme

The new Recovery Loan Scheme was launched on 6 April 2021. The new scheme allows businesses of any size to ...
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The Mortgage Guarantee Scheme

One of the measures announced at the Budget was the introduction of a new Mortgage Guarantee Scheme to help home ...
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A reminder that not all costs are costs…

Costs are defined as something that has to be paid or spent to acquire something. Costs include the acquisition of: ...
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Vaccine for your business

There is a poignant similarity between the effects of COVID on us personally and our businesses. Thankfully, the possible dire ...
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Website development costs

One of the main areas to consider in deciding how to treat a deductible expense is whether the cost is ...
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