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Companies House rolls-out new powers

Companies House rolls-out new powers

The first measures under the Economic Crime and Corporate Transparency Act 2023 (ECCT Act) came into force on Monday 4 March 2024. Changes introduced include: greater powers to query information and request supporting evidence; stronger checks on company names; ...
Pension fund reforms

Pension fund reforms

The Chancellor announced pension fund reforms as a further step in the government’s plan to boost British business and increase returns for savers. This includes requirements for Defined Contribution (DC) pension funds to publicly disclosure their level of...
Holiday Lets averaging election

Holiday Lets averaging election

The furnished holiday let (FHL) rules allow holiday lettings of properties that meet certain conditions to be treated as a trade for tax purposes. In order to qualify as a furnished holiday letting, the following criteria need to be met: The property must be let on a...
Appeals against tax penalties

Appeals against tax penalties

It is not unusual for taxpayers to find themselves in a position where they disagree with a tax decision issued by HMRC. There are a number of different options open to taxpayers seeking to use the review and appeals process. Note, that there is a separate procedure...
Advise HMRC if company is dormant

Advise HMRC if company is dormant

If a company has stopped trading and has no other income, then the company is usually classed as dormant for Corporation Tax purposes.  A company is usually dormant for Corporation Tax if it: has stopped trading and has no other income, for example investments;...
Contractors and CIS

Contractors and CIS

The Construction Industry Scheme (CIS) is a set of special rules for tax and National Insurance for those working in the construction industry. Businesses in the construction industry are known as 'contractors' and 'subcontractors' and should be aware...
Update on the tax status of Double Cab Pick Ups

Update on the tax status of Double Cab Pick Ups

HMRC have reversed a previous decision (originally published 12 February 2024) on the tax status of Double Cab Pick Ups (DCPUs), following an earlier 2020 Court of Appeal judgment. The earlier decision, now reversed, had announced that effective from 1 July...
A new champion for small businesses appointed

A new champion for small businesses appointed

An experienced entrepreneur has taken up a key role to promote the needs of small businesses to government and ensure suppliers seize the benefits of the Procurement Act. Shirley Cooper OBE, former chair and president of the Chartered Institute of Procurement and...
Crack down on ‘fire and rehire’ practices

Crack down on ‘fire and rehire’ practices

The Government has announced action to tackle the use of controversial 'fire and rehire' practices. In a press release issued 19 February 2024 they said: “Action against unscrupulous employers to tackle the use of controversial ‘fire and...