Resource Centre

2017

Enterprise investment scheme

The purpose of the Enterprise Investment Scheme (EIS) is to help certain types of small higher-risk unquoted trading companies to raise capital. It does so by providing income tax and CGT reliefs for investors in qualifying shares in these companies.

Data Security - General Data Protection Regulation

The General Data Protection Regulation (GDPR) will replace the existing Data Protection Act and will apply from 25 May 2018.

Individual savings accounts

Successive governments, concerned at the relatively low level of savings in the UK economy have over the years introduced various means by which individuals can save through a tax-free environment.

Franchising

Franchising is becoming increasingly popular in Britain with an annual turnover of around £15.1 billion in 2015, up 10% on the figure from the previous survey two years ago. The business community now takes
franchising very seriously and it is accepted across a range of sectors. The advantages of owning your own business are obvious but so too are the risks.

Child Benefit Charge

The High Income Child Benefit charge applies to a taxpayer who has income over £50,000 in a tax year where either they or their partner, if they have one, are in receipt of Child Benefit for the year.

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