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Business records if self-employed

Business records if self-employed

If you are self-employed as a sole trader or as a partner in a business partnership, then you must keep suitable business records as well as separate personal records of your income.  For tax purposes, the business records must be held for at least 5 years from...
What do we mean by cost of living?

What do we mean by cost of living?

A simple dictionary definition of cost of living would probably say something like: The level of prices relating to a range of everyday items… The problem is, the price inflation for food, or fuel for your car, or heating costs will vary. Although inflation is...
Tax Diary August/September 2023

Tax Diary August/September 2023

1 August 2023 – Due date for corporation tax due for the year ended 31 October 2022. 19 August 2023 – PAYE and NIC deductions due for month ended 5 August 2023. (If you pay your tax electronically the due date is 22 August 2023) 19 August 2023 –...
Alcohol duty changes

Alcohol duty changes

Changes in the way alcohol is taxed will come into effect from 1 August 2023. The new system of calculating alcohol duty for all alcoholic drinks will be made using standardised tax bands based on alcohol by volume (ABV). This will replace the current alcohol...
Tax on property you inherit

Tax on property you inherit

If you inherit property, you are usually not liable to pay tax on the inheritance you receive. This is because any Inheritance Tax (IHT) due should be paid out of the deceased’s estate before any cash or assets are distributed to the estate beneficiaries. ...