Resource Centre

May 2012

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. Individual Savings Accounts (ISAs) were introduced in April 1999 and the government has confirmed that ISAs are a permanent feature of the savings landscape..

Property Investment - Tax aspects

Investment in property has been and continues to be a popular form of investment by many people. Of course, the net returns in capital and income will depend on a host of factors. But on the basis that the investment appears to make commercial sense what tax factors should you take into account?
This factsheet summarises the main tax issues which apply for 2012/13.

Corporation Tax Self Assessment

Every year, HMRC issue a notice to file to companies. In most cases, the return must be submitted to HMRC within 12 months of the end of the accounting period. This fact sheet provides advice regarding the Corporation Tax Self Assessment procedures...

IR35 Personal Services Companies

The ‘IR35’ rules are designed to prevent the avoidance of tax and national insurance contributions (NICs) through the use of personal service companies and partnerships. The rules do not stop individuals selling their services through either their own personal companies or a partnership. However, they do seek to remove any possible tax advantages from doing so in certain circumstances...

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