Practical Guides
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Practical guide: HMRC's current view on multiple completion buybacks
A purchase of own shares carried out with multiple completion stages is often a neat solution for a shareholder exit when cash flow is tight. But how could a recent change of view by HMRC affect the strategy?
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Practical guide: Planning ahead for corporation tax changes
It’s now less than twelve months until major reforms to the corporation tax (CT) regime take effect on 1 April 2023. Why do companies need to consider these now, and how can they prepare effectively?
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Practical guide: Dealing with termination payments correctly
A company has suffered a significant downturn in trade and they have taken the difficult decision to make a number of staff redundant. What are the key points regarding termination payments?
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Practical guide: making working from home tax efficient
Many employees (including directors) are still working from home regularly. An employer wants to provide the necessary equipment and cover additional household expenses. How can they ensure this is done efficiently?
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Practical guide: an alternative way to reward staff
A company cannot afford to make the customary inflation-linked increases to staff salaries this year. However, they are keen to reward their employees in some way. Why might a share incentive plan be a good alternative?
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Practical guide: the latest on Making Tax Digital
Businesses are probably aware that the start date for Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) has been pushed back a year. However, the published regulations contain details that mean the extra year should be spent preparing. What’s in the detail?