Publications

Taxation of the Family

25th July 2024

Individuals are subject to a system of independent taxation so husbands, wives and civil partners are taxed separately. […]

Travel and Subsistence for Directors and Employees

25th July 2024

Travelling and subsistence expenditure incurred by or on behalf of employees gives rise to many problems.
To read more […]

VAT – Seven Key Points for the Smaller Business

25th July 2024

This factsheet focuses on VAT matters of relevance to the smaller business. A primary aim is to highlight […]

Venture Capital Trusts

25th July 2024

Venture Capital Trusts (VCTs) are complementary to the Enterprise Investment Scheme (EIS), in that both are designed to […]